bagherpour et al - 2014 - government and managerial influence on auditor switching under partial privatization

... known as the singular manifold method or trunca- tion method because it selects the beginning of the Laurent series and discards (“truncates”) the remaining in nite part. Since its introduction ... BertelsmannSpringer Science+Business Media GmbH springeronline.com â Springer-Verlag Berlin Heidelberg 2003 Printed in Germany The use of generaldescriptive names, registered names, trademarks...

Ngày tải lên: 24/04/2014, 16:50

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Ngày tải lên: 13/05/2014, 09:07

... of dry matter. Muñoz Escobar et al. Energy, Sustainability and Society 2011, 1:4 http://www.energsustainsoc.com/content/1/1/4 Page 6 of 8 Determination of metals in plant samples and solid HTC products The ... SL/kg oDM , standard liters per kilogram of organic dry matter; SL/kg FM , standard liters per kilogram of fresh mass; CH 4 , methane. Muñoz Escobar et al....

Ngày tải lên: 21/06/2014, 06:20

... calculated as the ratio between the market value of the assets (book value of assets - book value of equity + market value of equity) and the book value of the assets. EVAdj The value of a company ... did not reveal a significant relationship between current values of the ratio between the market value and the book value of company...

Ngày tải lên: 02/01/2015, 17:33

... significant government influence Significant government influence Coefficient p-Value one- tail (two-tail) Coefficient p-Value one- tail (two-tail) Coefficient p-Value one- tail (two-tail) Government ... as: Bagherpour, M.A., et al. Government and managerial influence on auditor switching under partial privatization. J. Account. Public Policy (2014) , http://dx.doi.org/10.1...

Ngày tải lên: 06/01/2015, 19:41

... 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 Ass...

Ngày tải lên: 06/01/2015, 19:41

... has retained the auditor + Please cite this article in press as: González-Díaz, B., et al. Auditor tenure and audit quality in Spanish state-owned foundations. ... in press as: González-Díaz, B., et al. Auditor tenure and audit quality in Spanish state-owned foundations. Revista de Contabilidad – Spanish...

Ngày tải lên: 06/01/2015, 19:42

... (2010). Audit fees and non -audit fees: A seven year trend. Audit Analytics (March). Choi, J., Kim, J., & Zang, Y. (2010). Do abnormally high audit fees impair audit quality? Auditing: A Journal ... benchmark logged fee. We subtract the 2008 actual fee from the pre- logged (exponential) 2008 benchmark fee, and scale the dif- ference by total assets, to get our audit F...

Ngày tải lên: 06/01/2015, 19:42

... 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

... 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

... Journal of Finance and Accounting www.iiste.org ISSN 222 2-1 697 (Paper) ISSN 222 2-2 847 (Online) Vol.5, No.1, 2014 129 Audit Rotation; Creative Accounting, Audit Independence And Objectivity ... of and public protection. However, how does audit rotation affect auditors objectivity, independence, and creative accounting in firms, is the empirical va...

Ngày tải lên: 06/01/2015, 19:43

... over-identifying restrictions examines the overall validity of the instruments by analyzing the sample analogue of the moments conditions used in the estimation process. If the moment condition holds, then ... help in recognizing the financial position of the company, reflect the operation, structural and financial picture of the corporations to the stak...

Ngày tải lên: 06/01/2015, 19:46

... premises, variables and statistical treatment, in these models, the discretionary ac- 272 ISSN 003 4-7 590 ARTICLES | Earnings management and economic crises in the Brazilian capital market â RAE | Sóo ... respectively. (conclusion) 280 ISSN 003 4-7 590 ARTICLES | Earnings management and economic crises in the Brazilian capital market â RAE...

Ngày tải lên: 06/01/2015, 19:48

... A-B-C-D-E-F A-20 – historical share prices D-E-F A-21 – current share price A-B-C-D-E-F A-22 – stock price performance in relation to stock market index D-F A-23 – sales of key products F A-24 ... page B-D-F B-3 – online investor information order service A-B-D-F B-4 – mailing list A-B-D-F B-5 – postal address to investor relations B-D-F B-6 – e-mail to investor relations A-B-C-D-F B-7 – ......

Ngày tải lên: 06/01/2015, 19:49