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chi et al - 2011 - the effects of audit partner pre-client and client-specific experience on earnings quality and on perceptions of audit quality

benston et al - following the money; the enron failure and the state of the corporate disclosure (2003)

benston et al - following the money; the enron failure and the state of the corporate disclosure (2003)

... : the Enron failure and the state of corporate disclosure / George Benston . . . [et al. ].p. cm.Includes bibliographical references and index.ISBN 0-8 15 7-0 89 0-4 (cloth : alk. paper)1. Disclosure ... Wagenhofer Following the Money0 0-0 890-FM 1/30/03 9:33 AM Page i Following the Money The Enron Failure and the State of Corporate Disclosure George Benston Michael BromwichRobert E. LitanAlfred ... fragmentation of the single standard and thus back to the currentsituation, or at least to a coexistence of two sets of standards, the interna-tional set and the country-specific set. In short, the search...
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bédard et al - 2004 - the effect of audit committee expertise, independence and activity on aggressive earning management

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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chi et al - 2005 - mandatory audit-partner rotation, audit quality and market perception - evidence from taiwan [mapr]

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 Accounting National Chengchi University Taipei, Taiwan ... in audited financial statements and rekindled a national debate on auditor independence and audit quality. During the debate, mandatory audit- firm rotation and mandatory audit- partner rotation,...
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chi et al - 2009 - mandatory audit partner rotation, audit quality, and market perception - evidence from taiwan [mapr]

chi et al - 2009 - mandatory audit partner rotation, audit quality, and market perception - evidence from taiwan [mapr]

... interpreted with caution. Our inferences aboutthe 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 CAAAdoi:10.1506/car.26.2.2 Mandatory Audit Partner Rotation, Audit Quality, and Market Perception: Evidence from Taiwan* WUCHUN CHI, National Chengchi University ... classification, and t and t Ϫ 1 refer to the first halfof years t and t Ϫ 1, respectively;SALESiti 1ϭNΑSALESit 1Ϫi 1ϭNΑր Mandatory Audit Partner Rotation, Audit Quality, and Market Perception...
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chi et al - 2010 - the effects of auditors’ pre-client and client-specific experience on earnings quality and perceptions of earnings quality in taiwan

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 Earnings Quality: Evidence from Private and Public Companies in Taiwan ... 2008; Chi et al. 2009), it - 10 - is important to investigate the extent to which the incoming partner’s pre-client experience impacts earnings quality and perceptions of earnings quality. ...
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chi et al - 2011 - is enhanced audit quality associated with greater real earnings management

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? 317Accounting HorizonsJune 2011 avoid ... on real earnings management betweenthe Incentive = 1andIncentive = 0samples. Is Enhanced Audit Quality Associated with Greater Real Earnings Management? 331Accounting HorizonsJune 2011 city-level ... national-level auditor industry expertise is not associated with more real earnings management. This result is consistent with the findings inprior studies (Ferguson et al. 2003; Francis et al. 2005;...
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chi et al - 2011 - the effects of audit partner pre-client and client-specific experience on earnings quality and on perceptions of audit quality

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 - In order to examine the effects of pre-client and client-specific experience ... The Effects of Audit Partner Pre-Client and Client-Specific Experience on Earnings Quality and on Perceptions of Audit Quality Wuchun Chi Department of Accounting National Chengchi...
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al-thuneibat et al - 2011 - do audit tenure and firm size contribute to audit quality - empirical evidence from jordan [at]

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, ... CapitalTotal Assetsỵ 1:4*Retained EarningsTotal Assetsỵ 3:3*Earnings before Interest and TaxesTotal Assetsỵ 0:6*Market Value of EquityBook Value of Total Debtỵ 1:0*SalesTotal Assets4. ... of the auditor-client engagement,would determine if big auditors deliver improved audit quality when compared withnon-big auditors, and would prove whether the length of the auditor-client...
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blouin et al - 2005 - the ultimate form of mandatory auditor rotation - the case of former arthur andersen clients

blouin et al - 2005 - the ultimate form of mandatory auditor rotation - the case of former arthur andersen clients

... The Ultimate Form of Mandatory Auditor Rotation: The Case of Former Arthur Andersen Clients Jennifer Blouin University of Pennsylvania Barbara Grein Drexel ... represented the ceremonial nail in the coffin. Supporting this position, the Wall Street Journal stated “In the 212-year history of the U.S. financial markets, no major financial-services firm ... Tyco) as part of the national debate on mandatory auditor rotation and the quality of financial statements.1 The primary tradeoff involved in the debate on mandatory auditor rotation involves...
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bowlin et al - 2014 - the effects of auditor rotation, professional skepticism, and interactions with managers on audit quality

bowlin et al - 2014 - the effects of auditor rotation, professional skepticism, and interactions with managers on audit quality

... 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 Assistant Professor, University of Mississippi, kobowlin@olemiss.edu ... Interactions with Managers on Audit Quality ABSTRACT We examine whether the effect of mandatory auditor rotation on audit quality depends on the mental frame auditors adopt in evaluating...
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cameran et al - 2005 -the audit firm rotation rule - a review of the literature [mafr]

cameran et al - 2005 -the audit firm rotation rule - a review of the literature [mafr]

... data. The analyzed articles on this topic are grouped on the basis of the method of analysis used. Archival analysis Riuz-Barbadillo and Gòmez-Aguilar (Riuz-Barbadillo and Gòmez-Aguilar, ... was expressed by Assirevi, (Italian Association of Audit Firms) during an Italian parliamentary hearing after the Parmalat scandal. More recently, Assirevi issued a letter against RR. This letter ... independence, chapter 5: quality of audit, chapter 6: cost of audit, chapter 7: audit market competition and chapter 8: reaction of the capital market to auditor rotation) and then, in chapter 9, the conclusions...
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gold et al - 2012 -the effect of engagement and review partner tenure and rotation on audit quality - evidence from germany [mapr]

gold et al - 2012 -the effect of engagement and review partner tenure and rotation on audit quality - evidence from germany [mapr]

... 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 Audit quality is defined as the joint probability that an auditor ... hypotheses to empirically test the association between review partner tenure and audit quality, and review partner rotation and audit quality, respectively: HYPOTHESIS 2A: Review partner tenure is not...
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daniels and booker - 2011 - the effects of audit firm rotation on perceived auditor independence and audit quality [mafr]

daniels and booker - 2011 - the effects of audit firm rotation on perceived auditor independence and audit quality [mafr]

... length of the auditor ten-ure within rotation have on the bank loan of cers’ per-ceptions of audit firms’ independence? RQ2a: Does the rotation of the external audit firm affect the bank loan of cers’ ... whether the pres-ence of an audit firm rotation policy impacts bank loan of cers’ perceptions of audit quality (Q2a) and the impact,if any, of the length of the auditor tenure within rotation (Q2b). ... percep-tion of auditor independence when the firm is performing the audit in the first year of a rotation policy versus in sixthyear of a rotation policy. The second research question asks whether...
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kwon et al - 2014 - the effect of mandatory audit firm rotation on audit quality and audit fees empirical - evidence from the korean audit market [mafr]

kwon et al - 2014 - the effect of mandatory audit firm rotation on audit quality and audit fees empirical - evidence from the korean audit market [mafr]

... 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 fees: Empirical evidence from the Korean audit market ... introduction of mandatory audit firm rotation had a much broader impact than the specific instances of mandatory rotation. Keywords: Audit firm rotation, Audit fees, Audit quality, Audit hours...
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kilgore et al - 2011 - the relative importance of audit quality attributes

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 ... reviewFigure 1 The relative importance of attributes for all respondentsC 2011 CPA Australia Australian Accounting Review 259 The Relative Importance of Audit Quality Attributes A. Kilgore, R. ... theirperceptions of audit quality. However they assigned260Australian Accounting ReviewC 2011 CPA AustraliaA. Kilgore, R. Radich & G. Harrison The Relative Importance of Audit Quality Attributes the...
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