choi et al - 2009 - do abnormally high audit fees impair audit quality

... 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

... How does financial reporting quality relate to investment efficiency? Citation Biddle, Gary C., Gilles Hilary, and Rodrigo S. Verdi. How Does Financial Reporting Quality Relate to Investment ... firm-specific financial reporting quality (see Section 5.2). 3.1. Conditional relation between financial reporting quality and investment First, we tes...

Ngày tải lên: 02/01/2015, 17:34

... COB set is 0.48%. The change in ROA for the always joined the CEO and COB set over the same interval is 0.83%. For the created the combined CEO and COB set the changes in ROA are typically small ... effort on analyzing the link between board composition and corporate performance. Studies on the topic fall J. Dahya et al. /The Financial Review 44 (2009) 179–212 185 into...

Ngày tải lên: 02/01/2015, 17:34

... 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

... 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

... 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...

Ngày tải lên: 06/01/2015, 19:41

... 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...

Ngày tải lên: 06/01/2015, 19:41

... Quality? Evidence from Archival Data ABSTRACT We examine whether and how individual auditors affect audit outcomes using a large set of archival Chinese data. We analyze about 800 individual auditors ... of individual auditors in determining audit quality. For example, Chen et al. (2010) perform one of the first analyses of how economic dependence affects...

Ngày tải lên: 06/01/2015, 19:42

... involvement in auditor selection leads to an Shareholder Voting on Auditor Selection, Audit Fees, and Audit Quality 151 The Accounting Review January 2012 increase in both audit fees and quality but ... ,0.01 Initial 0.23 0.12 ,0.01 The p-values are two-tailed. (continued on next page) Shareholder Voting on Auditor Selection, Audit Fees, and Aud...

Ngày tải lên: 06/01/2015, 19:42

... 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-...

Ngày tải lên: 06/01/2015, 19:42

... to investigate audit behavior given mandatory audit firm rotation. This research analyzes audit findings using the sample of all Illinois state universities governed by the Illinois Auditor General’s audit ... Accounting and Financial Studies Journal, Volume 13, Number 3, 2009 MANDATORY AUDIT FIRM ROTATION: EVIDENCE FROM ILLINOIS STATE UNIVERSITIES Tris...

Ngày tải lên: 06/01/2015, 19:43

... 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...

Ngày tải lên: 06/01/2015, 19:44

... High-quality audits result from the ability of auditors to find and report problems (DeAngelo, 1981), and improve specificity of data (Wallace, 1980 ). Central to a high-quality audit is the knowledge ... include financial knowledge (both of financial measures and company finances); event knowledge (actual and normal events, and company operations); and pro- cedural knowledge (re cogniti...

Ngày tải lên: 06/01/2015, 19:44

... International Business Research April, 2009 99 Audit Firm Tenure and Auditor Reporting Quality: Evidence in Malaysia Rohami Shafie (Corresponding author) College of Business, Accounting ... regulators and policy makers in a developing country as the issue continues to be strong interest among them in improving the auditor independence. Keywords: Audit fi...

Ngày tải lên: 06/01/2015, 19:44