ความสัมพันธ์ระหว่างการทุจริตในงบการเงินและค่าธรรมเนียมสอบบัญชี กรณีศึกษาบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย และตลาดหลักทรัพย์ MAI

Abstract

Fraud by Financial Statement Manipulation is a long standing issue. It also affects the overall economy of the country and audit risk. This is due to the study of the relationship between the financial statements fraud and audit fees of listed companies in the Stock Exchange of Thailand and the MAI. The purpose of this study was to investigate the level of the financial statements fraud and the level of audit fees, to test the different level of the financial statements fraud and audit fees and to test the relationship between the financial statements fraud and audit fees, Collect data from 294 annual reports (excluding financial businesses) are comprised of 238 listed companies in the Stock Exchange of Thailand and 56 companies listed on the MAI and used Descriptive statistics, independent samples test, Pearson's correlation coefficient and multiple regression analysis. The result were found that Overall, the M-Score level covering 3 years since 2014 - 2016 is an average of -2.22, which is a sign of the financial statements fraud, while audit fees for 2014-2016 are likely to increase. There was no difference in the level of the financial statements fraud (M-Score) between listed companies in the stock exchange of Thailand and MAI Market. There was no correlation between the financial statements fraud and audit fees. However, the financial statements fraud was positively correlated with the type of industry. The size of the business is positively correlated with the audit fees at 0.01 (Sig=0.000 ***). Moreover, audit fees between listed companies in the Stock Exchange of Thailand and MAI Market Significant difference was found at 0.05 (Sig = 0.027 *). Results of this study help raise awareness and recognition of the benefits to the users of financial information and information for choosing the audit office.