cameran et al - 2013 - are there adverse consequences of mandatory auditor rotation - evidence from the italian experience

... factors. Identification of patients with the most rapid decline in lung function, particularly in the early stages of COPD, would require a study of reproducibility of FEV 1 and its decl ine in individual patients, ... rate of decline in the SGRQ total score increased linearly wi th each quarti le increase in the post-bronchodilator decline in FEV 1 (Figure 3...

Ngày tải lên: 12/08/2014, 14:20

... R66 Method ModuleMiner - improved computational detection of cis-regulatory modules: are there different modes of gene regulation in embryonic development and adult tissues? Peter Van Loo *†‡ , Stein ... to apply the algorithm to gene sets obtained from clustering microarray data. In nine out of ten microarray clus- ters, ModuleMiner succeeded...

Ngày tải lên: 14/08/2014, 08:21

... Do Investors Really Value Corporate Governance? Evidence from the Hong Kong Market Yan-Leung Cheung Department of Economics and Finance, City University of Hong Kong, Tat Chee ... on the firms’ fiscal year ends. Firm market values and other performance data are Do Investors Really Value Corporate Governance? 97 Table 1. Variable Definitions Variables De...

Ngày tải lên: 02/01/2015, 17:33

... RetVar. E. Engel et al. / Journal of Accounting and Economics 36 (2003) 197–226210 sample, features industry-adjusted market returns of 8.5% and industry-adjusted change in accounting returns of 0.2%. ... properties of both accounting- and market-based measures. To test these predictions, we devise measures of the signal and noise contained in accounting- and...

Ngày tải lên: 02/01/2015, 17:34

... International Accounting xxx (2013) xxx–xxx Please cite this article as: Bandyopadhyay, S.P., et al. , Mandatory audit partner rotation, audit market concentration, and audit quality: Evidence from China, ... International Accounting xxx (2013) xxx–xxx Please cite this article as: Bandyopadhyay, S.P., et al. , Mandatory audit partner rotation, audit...

Ngày tải lên: 06/01/2015, 19:41

... The Ultimate Form of Mandatory Auditor Rotation: The Case of Former Arthur Andersen Clients Jennifer Blouin University of Pennsylvania Barbara Grein Drexel ... represented the ceremonial nail in the coffin. Supporting this position, the Wall Street Journal stated “In the 212-year history of the U.S. financial markets, no major financial-serv...

Ngày tải lên: 06/01/2015, 19:41

... data. The analyzed articles on this topic are grouped on the basis of the method of analysis used. Archival analysis Riuz-Barbadillo and Gòmez-Aguilar (Riuz-Barbadillo and Gòmez-Aguilar, ... was expressed by Assirevi, (Italian Association of Audit Firms) during an Italian parliamentary hearing after the Parmalat scandal. More recently, Assirevi issued a letter against...

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

... market regulation. preprint accepted manuscript 1 Are There Adverse Consequences of Mandatory Auditor Rotation? Evidence from the Italian Experience INTRODUCTION We investigate if there ... manuscript Are There Adverse Consequences of Mandatory Auditor Rotation? Evidence from the Italian Experience by Mara Cameran*...

Ngày tải lên: 06/01/2015, 19:41

... Quality? Evidence from Archival Data ABSTRACT We examine whether and how individual auditors affect audit outcomes using a large set of archival Chinese data. We analyze about 800 individual auditors ... of individual auditors in determining audit quality. For example, Chen et al. (2010) perform one of the first analyses of how economic dependence affects...

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

... than the related benefits of such regulations (Hussey and Lan, 2001). 3.4 Analytical Research Finally, analytical research generally reveals positive effects of mandatory firm rotation on auditor independence, ... is important to consider metho dological limit- ations, such as a lack of external validity of analytical and experimental research, and survey results can be b...

Ngày tải lên: 06/01/2015, 19:42

... misstatements. The auditor conducting the audit may define high audit quality as satisfactorily completing all tasks required by the firm’s audit methodology. The audit firm may evaluate a high -quality audit ... review. The quality of the audit depends on the quality of auditor judgments during all stages of the audit; therefore, we first discuss audit qual...

Ngày tải lên: 06/01/2015, 19:43

... src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAA3YAAAQYCAIAAADNltx+AAAACXBIWXMAABYlAAAWJQFJUiTwAAAgAElEQVR42uzde3hU9YHw8ZlkEgZNIFlBEiUKq1kNchG34AJeamClxkIt2u1acVHR1RYsVhFopc+6j7gVRKkubNFdXYOGrVTxSlRUdFWgBYtF1KyiRoyaQKiEkDWTySTz/jFv5807CRhuGujn80c7+c2Zc4Y5+zz77e/cAvF4PAAAAAdOKPFfQhMAgAMiGAym+RUAADiwJCYAABITAACJCQCAxAQAAIkJAIDEBABAYgIAgMQEAEBiAgAgMaErisVifgQA+BqF/AQcoiKRSHV1dUVFxRtvvLFjx45I...

Ngày tải lên: 06/01/2015, 19:49