peasnell et al - 2005 - board monitoring and earnings management - do outside directors influence abnorm

... early arrival and longer stay at both upland and lowland grazing areas, leading to their overgrazing. Inam-ur-Rahim et al. Pastoralism: Research, Policy and Practice 2011, 1:2 http://www.pastoralismjournal.com/content/1/1/2 Page ... landowners and tenants identified the local expert for identification of trees and shrubs. The Inam-ur-Rahim et al. Pastoralism...

Ngày tải lên: 21/06/2014, 04:20

... the board by investigating the effect of board composition on the practice of earnings management in Canada. We find that earnings are managed upward to avoid reporting losses and earnings declines. ... Board composition and earnings management in Canada Yun W. Park a, * , Hyun-Han Shin b,1 a College of Business and Economics, California State University...

Ngày tải lên: 02/01/2015, 17:34

... Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals? K.V. PEASNELL, P.F. POPE AND S. YOUNG* Abstract: This paper examines whether the incidence of earnings ... earn- ings and zero otherwise. b All probability values are for two-tailed tests. AA is current period abnormal accruals scaled by beginning-of-period total assets, estimat...

Ngày tải lên: 02/01/2015, 17:34

... endogenous to the internal governance mechanisms we examine. C  AFAANZ, 2005 244 R. Davidson et al. / Accounting and Finance 45 (2005) 241–267 2.2. Internal governance structure The internal governance ... governance and risk management. C  AFAANZ, 2005 R. Davidson et al. / Accounting and Finance 45 (2005) 241–267 243 Our principal tests, using absolute d...

Ngày tải lên: 02/01/2015, 17:34

... The IPO environment is Audit quality for Taiwan IPO firms 89 characterized by information asymmetry between management and investors (Leland and Pyle, 1977), and between informed and uninformed ... Audit quality and earnings management for Taiwan IPO firms Ken Y. Chen College of Management, National Cheng Kung University, Tainan, Taiwan Kuen-Lin Lin Sc...

Ngày tải lên: 06/01/2015, 19:41

... enhances auditor independence in appearance. Keywords Mandatory audit- partner rotation; Auditor-tenure; Audit quality; Perceptions of audit quality 2 Mandatory Audit- Partner Rotation, Audit Quality ... Mandatory Audit- Partner Rotation, Audit Quality and Market Perception: Evidence from Taiwan Wuchun Chi Department of Ac...

Ngày tải lên: 06/01/2015, 19:41

... prohibited without permission. Audit Firm Rotation and Audit Quality Arel, Barbara;Brody, Richard G;Pany, Kurt The CPA Journal; Jan 2005; 75, 1; ProQuest Central pg. 36 Reproduced with permission

Ngày tải lên: 06/01/2015, 19:41

... Words: Partner rotation, auditor independence, earnings quality, audit quality This research was supported by the Accounting and Audit Quality Research Program funded by the Capital Markets Co-Operative ... S.Taylor@unsw.edu.au 1 Audit Partner Rotation, Earnings Quality and Earnings Conservatism Abstract We provide evidence of an association betwe...

Ngày tải lên: 06/01/2015, 19:42

... Keywords Auditor tenure, Analysts forecasts, Earnings management, Discretionary accruals JEL Descriptors L44, L84, M42 1 Auditor Tenure and the Ability to Meet or Beat Earnings Forecasts ... forecasted earnings. We also examine whether the relation between auditor tenure and clients’ ability to manage earnings to meet or beat analy...

Ngày tải lên: 06/01/2015, 19:42

... the common auditor size-based proxy for audit quality. Several studies focus on the link between audit quality (proxied by Big 6) and the accrual component of earnings. 7 Francis et al. (1999) demonstrate ... Auditor Conservatism and Audit Quality: Evidence from IPO Earnings Forecasts Philip J. Lee, 1 Sarah J. Taylor 2 and Stephen L. Taylor 3 1 Universi...

Ngày tải lên: 06/01/2015, 19:43

... (Phone: 85 2-2 76 6-7 046; Fax: 85 2-2 33 0-9 845; E-mail: afjbkim@inet.polyu.edu.hk) 2 Selective Auditor Rotation and Earnings Management: Evidence from Korea Abstract In Korea, the regulatory ... Selective Auditor Rotation and Earnings Management: Evidence from Korea Jeong-Bon Kim, * Chung-Ki Min and Cheong H. Yi...

Ngày tải lên: 06/01/2015, 19:43

... theoretical and empirical research on the main mechanisms of corporate control, discuss the main legal and regulatory institutions in different countries, and examine the comparative corporate governance ... declining market for corporate control and scattered institutional investor votes. 2/122 2. Historical origins: a brief sketch The term corporate governance de...

Ngày tải lên: 06/01/2015, 19:49

... States b The Hong Kong Polytechnic University, Hong Kong c Department of Accountancy, City University of Hong Kong, Hong Kong d School of Accounting and Finance, The Hong Kong Polytechnic University, Hong ... association between corporate board independence and earnings manage- ment in Hong Kong firms. Additionally, it examines whether family control influen...

Ngày tải lên: 06/01/2015, 19:49