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

... decrease in adsorption capacity of PAC in the aeration tank. The objective of this study is to clarify the effect of DOM and biofilm on the adsorption capacity of PAC in the aeration tank of PACT ... adsorption capacity of PAC decreased with incubation time. In other word, the adsorption capacity of PAC increased with increase in...

Ngày tải lên: 05/09/2013, 08:40

... level of Cu concentration. 3.2. Relationship between content of Cu 2+ in soil with plant growth and Cu accumulation in plant The relationship between Cu concentration in soil and biomass of ... height and biomass of Brassica juncea L.) with increasing concentration of Cu in soil. The accumulation of heavy metal in plant tissues...

Ngày tải lên: 14/03/2014, 15:20

... setting, the owners are represented by the Board of Directors and the manager is represented by the CEO and other managers of the firm. The theoretical case for the incentives of the manager ... position of the external auditor and the level of independence and knowledge of the audit committee member. The results of these studies would seem...

Ngày tải lên: 01/06/2014, 13:57

... Reproduced with permission of the copyright owner. Further reproduction prohibited without permission. Reproduced with permission of the copyright owner. Further reproduction prohibited without ... permission. Reproduced with permission of the copyright owner. Further reproduction prohibited without permission. Reproduced with permission of the copyright owner. Further repr...

Ngày tải lên: 03/06/2014, 00:50

... versions will be made available soon. A calmodulin inhibitor, W-7 influences the effect of cyclic adenosine 3', 5'-monophosphate signaling on ligninolytic enzyme gene expression in Phanerochaete ... (days) Figure 2 1 A calmodulin inhibitor, W-7 influences the effect of cyclic adenosine 3', 5'-monophosphate signaling...

Ngày tải lên: 20/06/2014, 20:20

... 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

... perceptions of earnings quality. - 14 - 4. Empirical Models and Results In this section, we examine the effects of auditors’ pre-client and client-specific experience on earnings quality and ... The Effects of Auditors’ Pre-Client and Client-Specific Experience on Earnings Quality and Perceptions of Earning...

Ngày tải lên: 06/01/2015, 19:41

... on Earnings Quality and on Perceptions of Audit Quality SUMMARY: We examine the effects of auditors‘ pre-client and client-specific experience on earnings quality and on perceptions of ... on earnings quality or the effect of pre-client and client-specific experience on perceptions of audit quality. - 21 -...

Ngày tải lên: 06/01/2015, 19:41

... Words: Auditor Rotation; Professional Skepticism; Audit Quality; Game Theory 1  I. INTRODUCTION We test whether the effects of auditor rotation on audit quality depend upon the mental frame ... The Effects of Auditor Rotation, Professional Skepticism, and Interactions with Managers on Audit Quality Kendall O. Bowlin Ass...

Ngày tải lên: 06/01/2015, 19:41

... with audit quality. Next, we consider how tenure and rotation of the review partner may affect audit quality. Quality review partner tenure, rotation, and audit quality The general purpose of ... potential effects of engagement partner tenure and rotation on audit quality. Engagement partner tenure, rotation, and audit quality...

Ngày tải lên: 06/01/2015, 19:42

... Financial Supervisory Services (FSS) in Korea. 1 The effect of mandatory audit firm rotation on audit quality and audit fees: Empirical evidence from the Korean audit market INTRODUCTION ... Electronic copy available at: http://ssrn.com/abstract=1764343 The effect of mandatory audit firm rotation on audit quality and audit...

Ngày tải lên: 06/01/2015, 19:43

... over-identifying restrictions examines the overall validity of the instruments by analyzing the sample analogue of the moments conditions used in the estimation process. If the moment condition holds, then ... help in recognizing the financial position of the company, reflect the operation, structural and financial picture of the corporations to the stak...

Ngày tải lên: 06/01/2015, 19:46

... focus only on the last rating. 3 2 This construction of relative ratings contrasts the use of absolute ratings (e.g., Gompers et al. , 2003). 3 As a robustness check, we also conduct our analysis on ... computed for the August 2004 evaluation. All firms (financials and non-financials) are included. 238 R. Bauer et al. / Pacific-Basin Finance Journal 16 (2008) 236–251 To...

Ngày tải lên: 06/01/2015, 19:48

... a financial expert. In their study, McDaniel et al. compared how financial experts may differ from financial literates in the evaluation of the quality of financial reporting items and whether ... reporting quality. ” For example, although, the BRC (1999) and Sarbanes-Oxley (2002) require auditors to discuss the quality of the financial reporting metho...

Ngày tải lên: 06/01/2015, 19:49

... market (a market of lower quality firms), increase in value when they list on the higher quality China B-share market, and even higher quality H-share market. Gleason, Madura and Subrahman- yam ... critique of the Sarbanes-Oxley Act of 2002, Journal of Corporation Law, 28: 1–67. Romano, R. (2005) The Sarbanes-Oxley Act and the making of quack corporate governance, Yale...

Ngày tải lên: 06/01/2015, 19:49