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

... 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? 97 Table 1. Variable Definitions Variables De...

Ngày tải lên: 02/01/2015, 17:33

... 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 dividen...

Ngày tải lên: 02/01/2015, 17:33

... three Board characteristics and quality of fi nancial reporting 387 regression 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...

Ngày tải lên: 02/01/2015, 17:34

... firms on their Abnormal 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 Experti...

Ngày tải lên: 02/01/2015, 17:34

... 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 investiga...

Ngày tải lên: 06/01/2015, 19:41

... 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

... 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

... 621 THE ACCOUNTING REVIEW Vol. 82, No. 3 2007 pp. 621–650 An Analysis of Forced Auditor Change: The Case of Former Arthur Andersen Clients Jennifer Blouin University of Pennsylvania Barbara ... 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...

Ngày tải lên: 06/01/2015, 19:41

... 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 and Paz-Ares (1995) study in concluding that the mandatory rotation of audit firms in Spain has had a negative impact on audit quality. The main purpos...

Ngày tải lên: 06/01/2015, 19:41

... 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 to...

Ngày tải lên: 06/01/2015, 19:42

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