geiger and raghunandan - 2002 - auditor tenure and audit reporting failures [mar]

... Rapid Credit Growth 24 Boxes 1. Analysis of the Nature of Credit Growth 7 Appendices I. Data and Methodology 39 II. The Nature of Credit Growth in the Group of Countries with Rapid Credit ... implications of rapid credit growth, and on how prudential and supervisory policies could be used in strengthening the resistance of the...

Ngày tải lên: 06/03/2014, 08:20

... Mainland China (FAO correspondent). Of these first trials, only Mainland China maintained production and started an industry. In 1988, a batch of P. vannamei PL were introduced into Mainland ... billion 2 in 2002. P. vannamei was introduced into Asia experimentally from 1978-79, but commercially only since 1996 into Mainland China and Taiwan Province of China, follow...

Ngày tải lên: 14/03/2014, 11:18

... Ministerial Declaration Preventing through education 1 st Meeting of Ministers of Health and Education to Stop HIV and STIs in Latin America and the Caribbean Preventing through education 1. ... settings, we, the Ministers of Health and Education of Latin America and the Caribbean: 1.1 Affirm our commitment to the right to...

Ngày tải lên: 14/03/2014, 21:20

... DETERMINATION SULPHONAMIDES RESIDUES IN FOOD BY HIGH PERFOPvMANCE LIQUID CHROMATOGRAPHY PART 2. SEPARATION AND QUANTIFICATION SULFAGUANIDINE, SULFAMETHOXYPYRIDINE, SULFADOXINE AND SULFAMETHOXAZONE ... sulfaguanidine (SGU), sulfamethoxypyridine (SMP) and sulfamethoxazone (SMX) in animal foodstuffs (for fish, shrimp, chicken and pig) and f...

Ngày tải lên: 20/03/2014, 21:20

... decrease in the Soret band ellipticity in deoxy-HbIV is in agreement with data indicating that an acid pH causes a reduction in cooperativity (together with a marked reduction in ligand affinity) in ... functional and structural changes of reduced and oxidized trout hemoglobins I and IV at different pHs A circular dichroism study Rosita Gabbianelli 1 , Giovanna...

Ngày tải lên: 23/03/2014, 12:20

Ngày tải lên: 06/01/2015, 19:42

... (P31) -1 .969 (-5 .25)*** -0 .208 (-0 .91) -0 .366 (-1 .01) AE (P2) 1.314 (4.77)*** -0 .148 (-0 .58) -0 .030 (-0 .08) (P1 + 32) -0 .655 (-5 .25)*** -0 .356 (-2 .03)** -0 .396 (-1 .84)* E *Tenure ... (1328) -0 .025 (-7 .75)*** -0 .025 (-8 .53)*** Beta (129) -0 .005 (-0 .18) -0 .003 (-0 .10) Size (0...

Ngày tải lên: 06/01/2015, 19:42

... 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

... EVIDENCE ON THE JOINT EFFECTS OF AUDITOR TENURE AND NON-AUDIT FEES Abstract This study examines whether the impact of non-audit fees on auditor independence is contingent on auditor tenure. ... earlier, we use the log of audit fees, the log of non-audit fees, the log of total fees and the ratio of non-audit fees to to...

Ngày tải lên: 06/01/2015, 19:42

... Keywords Auditor tenure, Analysts forecasts, Earnings management, Discretionary accruals JEL Descriptors L44, L84, M42 1 Auditor Tenure and the Ability to Meet or Beat Earnings Forecasts ... forecasted earnings. We also examine whether the relation between auditor tenure and clients’ ability to manage earnings to meet or beat analy...

Ngày tải lên: 06/01/2015, 19:42

... Does Auditor Tenure Improve Audit Quality? Moderating Effects of Industry Specialization and Fee Dependence* CHEE-YEOW LIM, Singapore Management University HUN-TONG TAN, Nanyang ... As auditor tenure increases, audit quality increases with auditors’ industry specialization but is more likely so when fee depen- dence is low. Auditor tenure and...

Ngày tải lên: 06/01/2015, 19:43

... Auditor rotation and the appearance of independence: Evidence from non-professional investors Steven E. Kaplan a, * , Elaine G. Mauldin b,1 a W.P. Carey School of Business, Arizona ... found. These findings suggest that compared to audit partner rotation, audit firm rotation does not strengthen independence in appearance among non-professional investors an...

Ngày tải lên: 06/01/2015, 19:43

... 113 AUDITING: A JOURNAL OF PRACTICE & THEORY Vol. 26, No. 1 May 2007 pp. 113–131 The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions W. Robert Knechel ... of auditor tenure on the likelihood an auditor issues a going concern opinion. Prior research on the relationship between auditor tenure and...

Ngày tải lên: 06/01/2015, 19:43

... Independence and Audit Quality: A Literature Review Nopmanee Tepalagul 1 and Ling Lin 2 Abstract This article presents a comprehensive review of academic research pertaining to auditor independence and audit ... online 4 August 2014Journal of Accounting, Auditing & Finance Nopmanee Tepalagul and Ling Lin Auditor Independence and Audit Quality:...

Ngày tải lên: 06/01/2015, 19:44