An empirical study on audit quality and financial fraud of audited companies

Abstract

In recent years, the endless cases of corporate financial fraud revealed, set off a wave, the negative impact on the maintenance of the order of the market economy is huge, while causing widespread concern among scholars, in order to study financial fraud behavior in depth, this paper selects the violation information of listed companies in 2010-2020 as the research sample, through the establishment of a binary logistic model, data for processing The relationship between audit quality and corporate financial fraud is studied, and it is found that the occurrence of financial fraud can be effectively suppressed by improving audit quality.