... N-acetyllactosamines and sialyl-Lewis x on O-glycans Lydia Mare and Marco Trinchera Department of Biomedical Sciences Experimental and Clinical (DSBSC), University of Insubria, Varese, Italy We investigated ... benzyl- a- GalNAc. These data indicate that b3Gal-T5 suppression turns synthesis of type 1 chain O-glycans to poly N-ace- tyllactosamine elongati...
Ngày tải lên: 19/02/2014, 12:20
... 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
Introductions and movement of Penaeus vannamei and Penaeus stylirostris in Asia and the Pacific
... 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
1st Meeting of Ministers of Health and Education to Stop HIV and STIs in Latin America and the Caribbean pptx
... 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
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...
Ngày tải lên: 06/01/2015, 19:41
geiger and raghunandan - 2002 - auditor tenure and audit reporting failures [mar]
Ngày tải lên: 06/01/2015, 19:42
ghosh and moon - 2005 - auditor tenure and audit quality [mar]
... (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
gonzález-díaz et al - 2014 - auditor tenure and audit quality in spanish state-owned foundations
... 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
gul et al - 2007 - auditor independence - evidence on the joint effects of auditor tenure and non-audit fees
... 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
davis et al - 2007 - auditor tenure and the ability to meet or beat earnings forecasts
... 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
lim and tan - 2010 - does auditor tenure improve audit quality moderating effects of industry specialization and fee dependence
... 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
kaplan and mauldin - 2008 - auditor rotation and the appearance of independence - evidence from non-professional investors
... 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
knechel and vanstraelen - 2007 - the relationship between auditor tenure and audit quality implied by going concern opinions
... 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
sori and karbhari - 2005 - auditor appointment, rotation and independence some evidence from malaysia
... Keywords: Appointment, Rotation of Firms, and Rotation of Partners, Independence, Malaysia, and Conflict of Interest AUDITOR APPOINTMENT, ROTATION AND INDEPENDENCE: SOME EVIDENCE FROM MALAYSIA ... AUDITOR APPOINTMENT, ROTATION AND INDEPENDENCE: SOME EVIDENCE FROM MALAYSIA Dr. Zulkarnain Muhamad Sori and Dr. Yusuf Karbhari Abstra...
Ngày tải lên: 06/01/2015, 19:44
tepalagul and lin - 2014 - auditor independence and audit quality - a literature review [ai-aq]
... 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