chen et al - 2004 - audit partner tenure, audit firm tenure, and discretionary accruals does long auditor tenure impair earnings quality
Chen et al. Nanoscale Research Letters 2011, 6:350 potx
... bilayer MEH-PPV/TiO 2 photovoltaic devices. Nanoscale Research Letters 2011 6:350. Chen et al. Nanoscale Research Letters 2011, 6:350 http://www.nanoscalereslett.com/content/6/1/350 Page 8 of 8 Here, ... information is available at the end of the article Chen et al. Nanoscale Research Letters 2011, 6:350 http://www.nanoscalereslett.com/content/6/1/350 â...
Ngày tải lên: 21/06/2014, 04:20
barton et al - 2004 - asia's governance challenge
... TheMcKinseyQuarterly 2004 Number2 54 Asia’s governance challenge 55 TheMcKinseyQuarterly 2004 Number2 54 Asia’s governance challenge 55 Thefinancialcrisis1990 ...
Ngày tải lên: 02/01/2015, 17:34
bédard et al - 2004 - the effect of audit committee expertise, independence and activity on aggressive earning management
... 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
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 investiga...
Ngày tải lên: 06/01/2015, 19:41
chen et al - 2005 - audit quality and earnings management for taiwan ipo firms
... 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
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chi et al - 2005 - mandatory audit-partner rotation, audit quality and market perception - evidence from taiwan [mapr]
... 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
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chi et al - 2009 - mandatory audit partner rotation, audit quality, and market perception - evidence from taiwan [mapr]
... interpreted with caution. Our inferences about the effect of mandatory partner rotation on audit quality and perceptions of audit Mandatory Audit Partner Rotation, Audit Quality, and Market Perception ... (Summer 2009) pp. 35991 â CAAA doi:10.1506/car.26.2.2 Mandatory Audit Partner Rotation, Audit Quality, and Market Perception: Evidence from...
Ngày tải lên: 06/01/2015, 19:41
chi et al - 2011 - the effects of audit partner pre-client and client-specific experience on earnings quality and on perceptions of audit quality
... 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
choi et al - 2009 - do abnormally high audit fees impair audit quality
... http://ssrn.com/abstract=1521324 1 Do Abnormally High Audit Fees Impair Audit Quality? By Jong-Hag Choi, Jeong-Bon Kim, and Yoonseok Zang SUMMARY: This study examines whether and how audit quality proxied ... Abnormal Audit Fees and Audit Quality To examine the association between abnormal audit fees and audit quality and whether it is asymmet...
Ngày tải lên: 06/01/2015, 19:41
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bamber and bamber - 2009 - discussion of mandatory audit partner rotation, audit quality, and market perception - evidence from taiwan [mapr]
... 2 (Summer 2009) pp. 393402 â CAAA doi:10.1506/car.26.2.3 Discussion of Mandatory Audit Partner Rotation, Audit Quality, and Market Perception: Evidence from Taiwan * E. MICHAEL BAMBER, ... arguments that the costs of audit firm rotation (in Discussion of Mandatory Audit Partner Rotation and Audit Quality” 395 CAR Vol. 26 No. 2 (Summer 20...
Ngày tải lên: 06/01/2015, 19:41
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bandyopadhyay et al - 2013 - mandatory audit partner rotation, audit market concentration, and audit quality - evidence from china [mapr]
... International Accounting xxx (2013) xxx–xxx Please cite this article as: Bandyopadhyay, S.P., et al. , Mandatory audit partner rotation, audit market concentration, and audit quality: Evidence from China, ... International Accounting xxx (2013) xxx–xxx Please cite this article as: Bandyopadhyay, S.P., et al. , Mandatory audit partner rotation, audit...
Ngày tải lên: 06/01/2015, 19:41
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jyh-shyan - 2014 - audit partner rotation, audit quality, and dynamic industry structure [mapr]
... of Modern Accounting and Auditing, ISSN 154 8-6 583 May 2014, Vol. 10, No. 5, 52 8-5 36 Audit Partner Rotation, Audit Quality, and Dynamic Industry Structure ∗ Lan Jyh-shyan Providence ... AT1 -0 .001 (-0 .885) -0 .006 (-1 .522) AT2 -0 .002 (-0 .889) -0 .001 (-0 .249) SIZE -0 .092 (-7 .508) ** 0.059 (2.642) |TACC| 0.593 (12.064...
Ngày tải lên: 06/01/2015, 19:43