qinghua et al - 2007 - audit committee, board characteristics and quality of financial reporting - an empirical research on chinese securities market

cheung et al - 2007 - do investors really value corporate governance - evidence from the hong kong market [hcgi]

... Do Investors Really Value Corporate Governance? Evidence from the Hong Kong Market Yan-Leung Cheung Department of Economics and Finance, City University of Hong Kong, Tat Chee ... on the ﬁrms’ﬁscal year ends. Firm market values and other performance data are Do Investors Really Value Corporate Governance? 97Table 1. Variable DeﬁnitionsVariables DescriptionsCGI Corporate ... (ROE) as the dependent variables. MTBV is the market value divided by the book value of common stock. ROE is net income after taxes divided by the book value of equity. CGI is the Corporate Governance...

kowalewski et al - 2007 - corporate governance and dividend policy in poland [pcgi-tdi]

... 36.93, and 21.41 points respectively in the dividend- to-cash flow ratio. Our results for the remaining potential dividend determinants are in line with the corporate finance literature and expectations. ... literature both in dividend policy and in agency theory. In dividend policy, we show that corporate governance is a significant determinant of dividend policy in transition countries. In agency theory, ... World, Journal of Finance, 55 (1), 1-3 3. Mallin C., (2000) Developments in Corporate Governance in Central and Eastern Europe, Corporate Governance: An International Review, 8 (1), 4 3-5 1. Shleifer,...

qinghua et al - 2007 - audit committee, board characteristics and quality of financial reporting - an empirical research on chinese securities market

... three Board characteristics and quality of ﬁ nancial reporting 387regression equations to explore the correlation between board composition and the quality of financial reporting. 2.1 Board ... between board characteristics and the quality of financial reporting by means of theoretical analysis and empirical testing. We then proceeded to probe into the micro-governance effect of audit ... relation between leadership structure and the quality of financial reporting is not significant. Table 3 Results of Multi-Regression Analysis on the Relation between Board Characteristics and...

bédard et al - 2004 - the effect of audit committee expertise, independence and activity on aggressive earning management

... firms on theirAbnormal Accruals. Abnormal Accruals is the abnormal component of total accruals estimated with the Jones cross-sectional model (see Equation (1)). -5 0% -4 0% -3 0% -2 0% -1 0%0%10%20%30%12345 ... affect the likelihood of aggressive earnings management. For the third aspect of committee The Effect of Audit Committee Expertise, Independence, and Activity on Earnings Management 15Auditing: ... associa-tion between either the size of the committee, the frequency of its meeting, or the firm-specificexpertise of its members with the likelihood of aggressive earnings management. While the effect...

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chen et al - 2004 - audit partner tenure, audit firm tenure, and discretionary accruals does long auditor tenure impair earnings quality

... Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality? Chih-Ying Chen * Department of Accounting ... between audit firm tenure and earnings quality (JKR; MMO; Ghosh and Moon 2003), we use discretionary accruals as a proxy for earnings quality and investigate whether absolute discretionary accruals ... discretionary accruals as a proxy for earnings quality and investigate the relation between audit partner tenure, audit firm tenure, and absolute discretionary accruals. Because earnings can...

chen et al - 2005 - audit quality and earnings management for taiwan ipo firms

... The IPO environment is Audit quality for Taiwan IPO ﬁrms89characterized by information asymmetry between management and investors (Leland and Pyle, 1977), and between informed and uninformed ... Audit quality and earnings management for Taiwan IPO ﬁrmsKen Y. Chen College of Management, National Cheng Kung University, Tainan, Taiwan Kuen-Lin LinSchool of Management, Cheng Shiu ... See Healy and Wahlen (1999), Beneish (2001) for a review of the earnings management literature, and Teoh et al. (1998b) and Teoh et al. (1998a) for a discussion of earnings management for IPO companies.2....

arel et al - 2005 - audit firm rotation and audit quality [mafr]

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

blouin et al - 2007 - an analysis of forced auditor change - the case of former arthur andersen clients

... 621 THE ACCOUNTING REVIEWVol. 82, No. 3 2007 pp. 621–650 An Analysis of Forced Auditor Change: The Case of Former Arthur Andersen Clients Jennifer Blouin University of PennsylvaniaBarbara ... we utilize the actual residual value rather than the decile rank. An Analysis of Forced Auditor Change 629 The Accounting Review, May 2007 Our ﬁnal measure of switching costs is ACCRUAL, which ... to a change in the ﬁnancial reporting quality of sample companies. Using our forced change setting, we investigate whether the performance-matched discretionary accrual be-havior differed between...

carrera et al - 2007 - mandatory audit firm rotation in spain - a policy that was never applied [mafr]

... The analysis also reveals that at the very time that Spain was being cited internationally for rejecting mandatory audit ﬁrm rotation, Spanish political parties and regulators were debating whether ... Arrun˜ada andPaz-Ares (1995) study in concluding that the mandatory rotation of audit ﬁrms in Spain has had a negative impact on audit quality. The main purpose of the work byArrun˜ada and Paz-Ares ... introduced in Spain, albeit with a certain delay, byacademics (Arrun˜ada and Paz-Ares, 1994, 1995; Gonzalo-Angulo, 1995; Prado-Lorenzo et al. , 1995). Arrun˜ada and Paz-Ares (1994), drawing...

gul et al - 2007 - auditor independence - evidence on the joint effects of auditor tenure and non-audit fees

... EVIDENCE ON THE JOINT EFFECTS OF AUDITOR TENURE AND NON-AUDIT FEES Abstract This study examines whether the impact of non-audit fees on auditor independence is contingent on auditor tenure. ... earlier, we use the log of audit fees, the log of non-audit fees, the log of total fees and the ratio of non-audit fees to total fees (FEERATIO) as fee metrics. The use of these metrics allows us ... that the relation between non-audit fees and auditor independence is conditional on auditor tenure. As an exploratory analysis, we examine whether the association between non-audit fees and...

levitt - evidence on the relation between corporatare governance characteristics and the quality of financial reporting

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jaggi et al - 2009 - family control, board independence and earnings management evidence based on hong kong firms

... StatesbThe Hong Kong Polytechnic University, Hong Kong cDepartment of Accountancy, City University of Hong Kong, Hong Kong dSchool 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 inﬂuences the associationbetween INEDs and earnings quality. ... proportion ofINEDs on corporate boards results in more effective monitoring of earnings management that in-creases earnings quality. The results based on family- controlled and non -family- controlled...

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