As our dependent variable (fraud non-occurrence) is categorical in nature, binomial
logistic regression was also conducted (Miles and Shevlin, 2001; Menard, 2002).
By default, such regression predicts the higher level of two categories of a dependent
variable (1 ¼ fraud non-occurrence, 0 ¼ fraud occurrence). Similarly, with the
dichotomous auditor type variable (1 ¼ Big4 auditors; 0 ¼ non Big4 auditors), this
regression predicts the odds of the higher level category, i.e. 1 ¼ Big4 auditors.
The logistic regression results presented in Table IX show that audit committee
effectiveness, internal audit effectiveness, the tone at the top, and ethical guidelines/policy
are all significantly associated with the absence of fraud in organizations, all with
p-values less than 0.05. None of the other independent variables, i.e. receipt of an
unqualified audit report, auditors with prior success in fraud detection, and auditor type,
was significantly associated with the non-occurrence of organizational fraud in this
study, as all had p-values greater than 0.05.
The results of the logistic regression show audit
As our dependent variable (fraud non-occurrence) is categorical in nature, binomial
logistic regression was also conducted (Miles and Shevlin, 2001; Menard, 2002).
By default, such regression predicts the higher level of two categories of a dependent
variable (1 ¼ fraud non-occurrence, 0 ¼ fraud occurrence). Similarly, with the
dichotomous auditor type variable (1 ¼ Big4 auditors; 0 ¼ non Big4 auditors), this
regression predicts the odds of the higher level category, i.e. 1 ¼ Big4 auditors.
The logistic regression results presented in Table IX show that audit committee
effectiveness, internal audit effectiveness, the tone at the top, and ethical guidelines/policy
are all significantly associated with the absence of fraud in organizations, all with
p-values less than 0.05. None of the other independent variables, i.e. receipt of an
unqualified audit report, auditors with prior success in fraud detection, and auditor type,
was significantly associated with the non-occurrence of organizational fraud in this
study, as all had p-values greater than 0.05.
The results of the logistic regression show audit
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