brooks et al - 2011 - when does audit quality start to decline in firm audit tenure - an international analysis [mafr]
qinghua et al - 2007 - audit committee, board characteristics and quality of financial reporting - an empirical research on chinese securities market
... three
Board characteristics and quality of fi nancial reporting 387
regression equations to explore the correlation between board composition and
the quality of financial reporting.
2.1 Board ... between board characteristics and the
quality of financial reporting by means of theoretical analysis and empirical
testing. We then proceeded to probe...
biddle et al - 2009 - how does financial reporting quality relate to inestment efficiency- journal of accounting and economics
... 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...
chen et al - 2004 - audit partner tenure, audit firm tenure, and discretionary accruals does long auditor tenure impair earnings quality
...
Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals:
Does Long Auditor Tenure Impair Earnings Quality?
Chih-Ying Chen
*
Department of Accounting ... between audit firm tenure and earnings quality (JKR;
MMO; Ghosh and Moon 2003), we use discretionary accruals as a proxy for earnings quality and
investiga...
chen et al - 2005 - audit quality and earnings management for taiwan ipo firms
... The IPO environment is
Audit quality for
Taiwan IPO
firms
89
characterized by information asymmetry between management and investors (Leland
and Pyle, 1977), and between informed and uninformed ... Audit quality and earnings
management for Taiwan IPO
firms
Ken Y. Chen
College of Management, National Cheng Kung University, Tainan, Taiwan
Kuen-Lin Lin
Sc...
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? 317
Accounting Horizons
June 2011
avoid ... on real earnings management between
the Incentive = 1andIncentive = 0samples.
Is Enhanced Audit Quality Associated with Greater Real...
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 -...
![al-thuneibat et al - 2011 - do audit tenure and firm size contribute to audit quality - empirical evidence from jordan [at]](https://media.store123doc.com/images/document/2015_01/06/medium_uqu1420548079.jpg)
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, ... 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...
![brooks et al - 2011 - when does audit quality start to decline in firm audit tenure - an international analysis [mafr]](https://media.store123doc.com/images/document/2015_01/06/medium_69GqyFF1pK.jpg)
brooks et al - 2011 - when does audit quality start to decline in firm audit tenure - an international analysis [mafr]
... serving to reduce information asymmetry
between investors and management.
12
One contributing factor to higher quality financial reporting is higher audit quality.
Auditing prevents investors ... http://ssrn.com/abstract=1933488
When Does Audit Quality Start to Decline in Firm Audit Tenure?
– An International Analysis
Li (Lily) Z. Brooks
Dep...
![brooks et al - 2012 - audit firm tenure and audit quality - evidence from u.s. firms [mafr]](https://media.store123doc.com/images/document/2015_01/06/medium_ayf1420548102.jpg)
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...
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 ... review
Figure 1 The relative importance of attributes for all respondents
C
2011 CPA Australia Australian Accounting Review 259
The Relative Importanc...
![kramer et al - 2011 - audit firm rotation, audit firm tenure and earnings conservatism in us [mafr]](https://media.store123doc.com/images/document/2015_01/06/medium_hia1420548217.jpg)
kramer et al - 2011 - audit firm rotation, audit firm tenure and earnings conservatism in us [mafr]
... www.ccsenet.org/ijbm International Journal of Business and Management Vol. 6, No. 8; August 2011
ISSN 183 3-3 850 E-ISSN 183 3-8 119
44
Audit Firm Rotation, Audit Firm Tenure and Earnings Conservatism ... for short audit firm tenure than it is for
medium and long audit firm tenure.
Jenkins and Velury (2008) examined the association between earnin...
roush et al - 2011 - auditor rotation - the pcaob considers a new direction
... Independence and Auditor Rotation,
‘‘to e xplore whether there are other approaches that could more systematically insulate
auditors from the forces that pull them away from the necessary mindset’’ (PCA ... defines audit failure as the following: ‘‘In
this context, an audit failure is a failure to obtain reasonable assurance about whether the financial statements
are free of mat...
gupta et al - 2011 - corporate independent directors in the board (neds) in indian
... schemes, the
Boards of these companies should be professionalized
by inducting a minimum of four non-official Directors in
the case of Navratnas and three non-official Directors in
the case of Miniratnas ... has the responsibility for looking after the
board room affairs, and ensuring that the non-executive
directors have the relevant information for the board...
siagian et al - 2013 - corporate governance, reporting quality, and firm value - evidence from indonesia
... src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAA3YAAAQYCAIAAADNltx+AAAACXBIWXMAABYlAAAWJQFJUiTwAAAgAElEQVR42uzde3hU9YHw8ZlkEgZNIFlBEiUKq1kNchG34AJeamClxkIt2u1acVHR1RYsVhFopc+6j7gVRKkubNFdXYOGrVTxSlRUdFWgBYtF1KyiRoyaQKiEkDWTySTz/jFv5807CRhuGujn80c7+c2Zc4Y5+zz77e/cAvF4PAAAAAdOKPFfQhMAgAMiGAym+RUAADiwJCYAABITAACJCQCAxAQAAIkJAIDEBABAYgIAgMQEAEBiAgAgMaErisVifgQA+BqF/AQcoiKRSHV1dUVFxRtvvLFjx45I...
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