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arel et al - 2005 - audit firm rotation and audit quality [mafr]

CONCEPT RELEASE ON AUDITOR INDEPENDENCE AND AUDIT FIRM ROTATION doc

CONCEPT RELEASE ON AUDITOR INDEPENDENCE AND AUDIT FIRM ROTATION doc
... 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...
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davidson et al - 2005 - internal governance structures and earnings management

davidson et al - 2005 - internal governance structures and earnings management
... endogenous to the internal governance mechanisms we examine. C  AFAANZ, 2005 244 R. Davidson et al. / Accounting and Finance 45 (2005) 241–267 2.2. Internal governance structure The internal governance ... governance and risk management. C  AFAANZ, 2005 R. Davidson et al. / Accounting and Finance 45 (2005) 241–267 243 Our principal tests, using absolute d...
Ngày tải lên : 02/01/2015, 17:34
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chi - 2011 - an overlooked effect of mandatory audit–firm rotation on investigation strategies [mafr]

chi - 2011 - an overlooked effect of mandatory audit–firm rotation on investigation strategies [mafr]
... committee in non -rotation- required and rotation- required environments. Section 4 discusses the solution and explains the economic consequences of mandatory rotation. I present concluding remarks ... rotation- required and non -rotation- required regimes. 123 An overlooked effect of mandatory audit–firm rotation 279 Table 2 Summary of the auditing pricing ∗ Initial perio...
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]

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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arel et al - 2005 - audit firm rotation and audit quality [mafr]

arel et al - 2005 - audit firm rotation and audit quality [mafr]
... prohibited without permission. Audit Firm Rotation and Audit Quality Arel, Barbara;Brody, Richard G;Pany, Kurt The CPA Journal; Jan 2005; 75, 1; ProQuest Central pg. 36 Reproduced with permission
Ngày tải lên : 06/01/2015, 19:41
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brooks et al - 2012 - audit firm tenure and audit quality - evidence from u.s. firms [mafr]

brooks et al - 2012 - audit firm tenure and audit quality - evidence from u.s. firms [mafr]
... 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...
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cameran et al - 2012 - mandatory audit firm rotation and audit quality - evidence from the italian setting [mafr]

cameran et al - 2012 - mandatory audit firm rotation and audit quality - evidence from the italian setting [mafr]
... 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
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garcia-blandon et al - 2014 - audit firm tenure and audit qualifications in spain - a multinomial approach [mafr]

garcia-blandon et al - 2014 - audit firm tenure and audit qualifications in spain - a multinomial approach [mafr]
... eventual withdrawal. Finally, mandatory rotation was J. Garcia-Blandon, J.M. Argiles & M. Martinez-Blasco: Audit firm tenure and audit qualifications in Spain: a multinomial approach 99 ... Audit firm tenure and audit qualifications in Spain: a multinomial approach Josep Garcia-Blandon, Josep Mê Argiles and Monica Martinez-Blasco Pages 9...
Ngày tải lên : 06/01/2015, 19:42
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kwon et al - 2010 - mandatory audit firm rotation and audit quality - evidence from the korean audit market [mafr]

kwon et al - 2010 - mandatory audit firm rotation and audit quality - evidence from the korean audit market [mafr]
... 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
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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...
Ngày tải lên : 06/01/2015, 19:43
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jackson et al - 2008 - mandatory audit firm rotation and audit quality in australia [mafr]

jackson et al - 2008 - mandatory audit firm rotation and audit quality in australia [mafr]
... firm rotation on audit quality, rotation may nevertheless be effective in increasing perceived audit quality. Audit quality comprises actual and perceived quality (Taylor, 2005). Actual quality ... perception of audit quality on mandatory audit firm rotation, as well as total audit quality combining both actual and perceived quality. The proxies used in...
Ngày tải lên : 06/01/2015, 19:43
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jenkins and vermeer - 2013 - audit firm rotation and audit quality - evidence from academic research [mafr]

jenkins and vermeer - 2013 - audit firm rotation and audit quality - evidence from academic research [mafr]
... 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
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jennings et al - 2006 - strong corporate governance and audit firm rotation- effects on judges' independence perceptions and litigation judgments

jennings et al - 2006 - strong corporate governance and audit firm rotation- effects on judges' independence perceptions and litigation judgments
... 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
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johnson et al - 2002 - audit-firm tenure and the quality of financial reports

johnson et al - 2002 - audit-firm tenure and the quality of financial reports
... financial-reporting quality associated with long audit-firm tenures. Audit-Firm Tenure and the Quality of Financial Reports 653 CAR Vol. 19 No. 4 (Winter 2002) Sensitivity analysis A further analysis ... to the properties of accruals used as proxies for financial-reporting quality in this study. Finally, the Audit-Firm Tenure and the Quality of Financial...
Ngày tải lên : 06/01/2015, 19:43
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kim et al - 2004 - selective auditor rotation and earnings management - evidence from korea

kim et al - 2004 - selective auditor rotation and earnings management - evidence from korea
... (Phone: 85 2-2 76 6-7 046; Fax: 85 2-2 33 0-9 845; E-mail: afjbkim@inet.polyu.edu.hk) 2 Selective Auditor Rotation and Earnings Management: Evidence from Korea Abstract In Korea, the regulatory ... Selective Auditor Rotation and Earnings Management: Evidence from Korea Jeong-Bon Kim, * Chung-Ki Min and Cheong H. Yi...
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