butcher et al - 2012 - perceptions of audit service quality and auditor retention

... regulations and laws and discuss the potential effects of any regulatory changes. 34 existing and impending auditing standard, their understanding of the effects of litigation on auditors, and ... affect the auditor’s loss function for an integrated audit engagement. For the purposes of this paper, I define the auditor’s loss function in t...

Ngày tải lên: 01/06/2014, 14:04

... associated with signs of a recent massive hemorrhage and hemoperitoneum. Maria et al. International Journal of Emergency Medicine 2011, 4:13 http://www.intjem.com/content/4/1/13 Page 2 of 3 ... University of Milan, Via Morandi 30, San Donato Milanese, 20097, Milan, Italy Full list of author information is available at the end of the article Maria et al. I...

Ngày tải lên: 21/06/2014, 04:20

... Understand clearly the nature of aviation service quality, influence of aviation service quality on customer satisfaction. Understand clearly what the customers need and how to make the customers ... because: ACSI as an advanced tool can optimize the customer satisfaction and drive customer loyalty and thereby gaining profitability. It can be said that ACSI is more...

Ngày tải lên: 05/07/2014, 10:08

... 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 -...

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

... audit quality (Boon et al. , 2008) Perceptions of Audit Service Quality and Auditor Retention 17 Int. J. Audit. ãã: ãããã (2012) â 2012 Blackwell Publishing Ltd and a high auditor retention rate (Butcher ... necessary The external auditors co-operate with the internal auditors Figure 2: Continued Perceptions of Audit Service Quality and Auditor...

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

... with audit quality. Next, we consider how tenure and rotation of the review partner may affect audit quality. Quality review partner tenure, rotation, and audit quality The general purpose of ... potential effects of engagement partner tenure and rotation on audit quality. Engagement partner tenure, rotation, and audit quality...

Ngày tải lên: 06/01/2015, 19:42

... Auditing Multiple Public Clients, Partner-Client Tenure and Audit Quality Ferdinand A. Gul School of Business Monash University Sunway Campus Selangor, Malaysia Email: ferdinand .gul@ buseco.monash.edu.my ... Auditing Multiple Public Clients, Partner-Client Tenure and Audit Quality Abstract: Using a sample of public firms listed in the...

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

... regimes mandating audit partner rotation. On the other hand, Geiger and Raghunandan (2002), Myers et al. (2003), and Johnson et al. (2002) all found audit and financial reporting quality and audit ... of the research was to explore perceptions of mandatory partner rotation including the SOX-mandated changes—on quality -of- life and audit quality issu...

Ngày tải lên: 06/01/2015, 19:42

... on audit quality. Keywords: Sarbanes-Oxley; audit partner rotation; auditor independence; audit quality; quality of life. INTRODUCTION In our paper ‘‘An Examination of Partner Perceptions of Partner ... Indirect Consequences to Audit Quality ’ ( Daugherty et al. 2012), we surveyed practicing audit partners to examine their perceptions of mandatory a...

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

... suggest that auditors normally avoid audit clients that fall into the high-risk category (see Bedard et al. , 2008 for a review). Similarly, when the rotated-off partner considers whether to rotate back after the ... explanations for the audit partner rotation -back/ non -rotation -back practice. Recent literature (e.g., Chi et al. , 2009) has focused on the immediate...

Ngày tải lên: 06/01/2015, 19:42

... 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