al-ajmi - 2009 - audit firm, corporate governance, and audit quality - evidence from bahrain

... such as the appointment and remuneration of the auditors by the audited firm, low levels of audit firm rotation or the provision of non audit services by audit PCAOB Release No. 2011-006 August ... prohibits auditors from providing certain non- audit services to clients and imposes mandatory audit partner rotation. These and other reforms were part of Congress&apo...

Ngày tải lên: 29/03/2014, 22:20

... construc- tion by GIM of their 24-factor G-Index, Cremers and Nair (2005) of their three-factor external governance index, and BCF of their six-factor entrench- ment index, we create Gov-7 index ... 0.49 to 9.53, with a mean and median of 1.66 and 1.21, and a stan- dard deviation of 1.32. Gov-Score ranges from 13 to 38, with a mean and median of 22.52 and 22, and a standard...

Ngày tải lên: 02/01/2015, 17:32

... The relation between firm-level corporate governance and market value: A case study of India N. Balasubramanian a , Bernard S. Black b, ⁎ , Vikramaditya Khanna c a Indian Institute of Management, ... emerging markets? Another examination using a new data set. Journal of Banking and Finance 33, 254–262. Patel, Sandeep A. , Balic, Amra, Bwakira, Liliane, 2002. Measu...

Ngày tải lên: 02/01/2015, 17:33

... CORPORATE GOVERNANCE AND FIRM PERFORMANCE: EMPIRICAL EVIDENCE FROM VIETNAM DUC VO a b * & THUY PHAN b a Economic Regulation ... Minh City, Vietnam. ABSTRACT This empirical study, the first of its kind, seeks to quantify the relationship between corporate governance and the performance of firms in Vietnam. As part ... has a non- linear relationship wi...

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

... Audit firm, corporate governance, and audit quality: Evidence from Bahrain Jasim Al-Ajmi ⁎ Department of Economics and Finance, College of Business Administration, University of Bahrain, ... size, corporate governance, and audit quality is imperative to set the ground for the stage for the author's survey results. The relationship betweenthe audit- firm siz...

Ngày tải lên: 06/01/2015, 19:41

... 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

... later years of audit firm tenure determines that audit quality is a concave function of audit firm tenure – audit quality is likely to increase with audit firm tenure in earlier years and is likely ... relationship between auditor tenure and audit quality (Chi and Huang 2005; Davis et al. 2009; Boone et al. 2009). They find that both short and l...

Ngày tải lên: 06/01/2015, 19:41

... Mandatory Audit Firm Rotation and Audit Quality: Evidence from the Italian Setting Authors: Mara Cameran Università Bocconi, Milan, Italy mara .cameran@ unibocconi.it Annalisa ... Italy annalisa.prencipe@unibocconi.it Marco Trombetta IE Business School, Spain Marco.Trombetta@ie.edu 2 Mandatory Audit Firm Rotation and Audit Qualit...

Ngày tải lên: 06/01/2015, 19:41

... Association Vol. 84, No. 5 DOI: 10.2308/accr .2009. 84. 5.1521 2009 pp. 1521–1552 Big 4 Office Size and Audit Quality Jere R. Francis University of Missouri–Columbia Michael D. Yu Washington State ... sample size and office size is significant at the 0.11 level (one-tailed). Big 4 Office Size and Audit Quality 1531 The Accounting Review September 2009 America...

Ngày tải lên: 06/01/2015, 19:42

... Mandatory Audit Firm Rotation and Audit Quality: Empirical Evidence from the Korean Audit Market 1. Introduction The Korean Financial Supervisory Services (FSS) has mandated audit firm rotation ... Korea between 2000 and 2007, this study examines the effect of mandatory audit firm rotation on audit hours, audit fees, and audit qua...

Ngày tải lên: 06/01/2015, 19:43

... 11 7-1 42. IIA (2012), “Mandatory audit firm rotation too costly with minimal benefit”, Institute of Internal Auditors, available at: http://inaudit.com/regulatory/mandatory -audit- firm -rotation- too- costly-with-minimal-benefit-iia-12870/ Jenkins, ... for understanding and researching audit quality , Auditing: A Journal of Practice & Theory, Vol. 30 No. 2, pp. 12 5-1 52. Geig...

Ngày tải lên: 06/01/2015, 19:43

... Horizons Vol. 20, No. 3 September 2006 pp. 253–270 Strong Corporate Governance and Audit Firm Rotation: Effects on Judges’ Independence Perceptions and Litigation Judgments Marianne Moody Jennings, ... (or juries’) perceptions of auditor independence, given circumstantial evidence and environ- mental conditions. The Securities and Exchange Commission (SEC)...

Ngày tải lên: 06/01/2015, 19:43

... http://web.ifac.org/publications/ifac-policy-position-papers-reports -and- comment-letters/reports-1#developments -in- the-financial-reporting-supply-chain-results-from-a-global-study-among-ifac-member-bodies on 7/01 /2010 Kane, ... International Journal of Business and Management Vol. 5, No. 5; May 2010 169 Audit Quality, Corporate Governance and Firm Characteristics...

Ngày tải lên: 06/01/2015, 19:47

... Audit Quality, Corporate Governance, and Earnings Management: A Meta-Analysis ija_403 57 78 Jerry W. Lin 1 and Mark I. Hwang 2 1 University of Minnesota Duluth 2 Central Michigan University Earnings ... ratio and total fee, is also a deterrent to earnings management. Key words: Audit committee, audit quality, auditor choice, corporate governance, earnings...

Ngày tải lên: 06/01/2015, 19:48