chi et al - 2011 - is enhanced audit quality associated with greater real earnings management
![chi et al - 2005 - mandatory audit-partner rotation, audit quality and market perception - evidence from taiwan [mapr]](https://media.store123doc.com/images/document/2015_01/06/medium_pap1420548067.jpg)
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...
![chi et al - 2009 - mandatory audit partner rotation, audit quality, and market perception - evidence from taiwan [mapr]](https://media.store123doc.com/images/document/2015_01/06/medium_brl1420548068.jpg)
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...
chi et al - 2010 - the effects of auditors’ pre-client and client-specific experience on earnings quality and perceptions of earnings quality in taiwan
... 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...
chi et al - 2011 - is enhanced audit quality associated with greater real earnings management
... national, level industry expertise is associated with
greater real earnings management.
Is Enhanced Audit Quality Associated with Greater Real Earnings Management? 317
Accounting Horizons
June 2011
avoid ... on real earnings management between
the Incentive = 1andIncentive = 0samples.
Is Enhanced Audit Quality Associated with Greater Real...
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 -...
![al-thuneibat et al - 2011 - do audit tenure and firm size contribute to audit quality - empirical evidence from jordan [at]](https://media.store123doc.com/images/document/2015_01/06/medium_uqu1420548079.jpg)
al-thuneibat et al - 2011 - do audit tenure and firm size contribute to audit quality - empirical evidence from jordan [at]
... Do audit tenure and firm size
contribute to audit quality?
Empirical evidence from Jordan
Ali Abedalqader Al- Thuneibat
Department of Accounting, Faculty of Business,
University of Jordan, ... Capital
Total Assets
ỵ 1:4
*
Retained Earnings
Total Assets
ỵ 3:3
*
Earnings before Interest and Taxes
Total Assets
ỵ 0:6
*
Market Value of Equity
Book Value of Total De...
![brooks et al - 2011 - when does audit quality start to decline in firm audit tenure - an international analysis [mafr]](https://media.store123doc.com/images/document/2015_01/06/medium_69GqyFF1pK.jpg)
brooks et al - 2011 - when does audit quality start to decline in firm audit tenure - an international analysis [mafr]
... serving to reduce information asymmetry
between investors and management.
12
One contributing factor to higher quality financial reporting is higher audit quality.
Auditing prevents investors ... http://ssrn.com/abstract=1933488
When Does Audit Quality Start to Decline in Firm Audit Tenure?
– An International Analysis
Li (Lily) Z. Brooks
Dep...
butcher et al - 2012 - perceptions of audit service quality and auditor retention
... audit quality (Boon et al. , 2008)
Perceptions of Audit Service Quality and Auditor Retention 17
Int. J. Audit. ãã: ãããã (2012) â 2012 Blackwell Publishing Ltd
and a high auditor retention rate (Butcher ... necessary
The external auditors co-operate with the internal auditors
Figure 2: Continued
Perceptions of Audit Service Quality and Auditor...
casterella et al - 2009 - is self-regulated peer review effective at signaling audit quality
... cases.
Is Self-Regulated Peer Review Effective at Signaling Audit Quality? 717
The Accounting Review May 2009
American Accounting Association
recognize that the existence of audit risk allows that, ... PEER REVIEW AND AUDIT- FIRM ATTRIBUTES
Model Development
Hypothesis 2 states that peer- review outcomes are also associated with firm-specific
attributes indicative...
defond et al - 2002 - do non–audit service fees impair auditor independence - evidence from going concern audit opinions
... incumbent auditor
TOTAL FEE = the sum of audit and non -audit fees paid to the incumbent auditor
NON -AUDIT FEE = the sum total of all non -audit fees paid to the incumbent auditor
AUDIT FEE = the audit ... induced by endogeneity
among non -audit fees, audit fees, and going concern opinions.
We contribute to the current debate on auditor independence by find-...
laurion et al - 2014 - u.s. audit partner rotations
... quality is Fitzgerald et al. (2014) in the United States not-for-profit setting,
which also provides limited generalizability to the for-profit sector. Finally, while not looking
at audit quality ... Azizkhani et al.
2013), Taiwan (e.g., Chi and Huang 2005; Chen et al. 2008; Chi et al. 2009), Germany (e.g.,
Gold et al. 2012), and China (e.g., Firth et al. 2012; Lennox...
kilgore et al - 2011 - the relative importance of audit quality attributes
... ‘Auditor Tenure and
Audit Quality , Auditing: A Journal of Practice and Theory, 21,
1: 187–96.
C
2011 CPA Australia Australian Accounting Review 263
The Relative Importance of Audit Quality Attributes ... review
Figure 1 The relative importance of attributes for all respondents
C
2011 CPA Australia Australian Accounting Review 259
The Relative Importanc...
![kramer et al - 2011 - audit firm rotation, audit firm tenure and earnings conservatism in us [mafr]](https://media.store123doc.com/images/document/2015_01/06/medium_hia1420548217.jpg)
kramer et al - 2011 - audit firm rotation, audit firm tenure and earnings conservatism in us [mafr]
... www.ccsenet.org/ijbm International Journal of Business and Management Vol. 6, No. 8; August 2011
ISSN 183 3-3 850 E-ISSN 183 3-8 119
44
Audit Firm Rotation, Audit Firm Tenure and Earnings Conservatism ... for short audit firm tenure than it is for
medium and long audit firm tenure.
Jenkins and Velury (2008) examined the association between earnin...
roush et al - 2011 - auditor rotation - the pcaob considers a new direction
... Independence and Auditor Rotation,
‘‘to e xplore whether there are other approaches that could more systematically insulate
auditors from the forces that pull them away from the necessary mindset’’ (PCA ... defines audit failure as the following: ‘‘In
this context, an audit failure is a failure to obtain reasonable assurance about whether the financial statements
are free of mat...
![ruizâ-barbadillo et al - 2009 - does mandatory audit firm rotation enhance auditor independence - evidence from spain [mafr]](https://media.store123doc.com/images/document/2015_01/06/medium_kes1420548247.jpg)
ruizâ-barbadillo et al - 2009 - does mandatory audit firm rotation enhance auditor independence - evidence from spain [mafr]
... to auditors’ decision making (Hopwood et al. 1994).
Does Mandatory Audit Firm Rotation Enhance Auditor Independence? Evidence from Spain 119
Auditing: A Journal of Practice & Theory May 2009
American ... lower in the mandatory rotation period compared with the post -mandatory rotation
Does Mandatory Audit Firm Rotation Enhance Auditor Indepe...