gonzález-díaz et al - 2014 - auditor tenure and audit quality in spanish state-owned foundations

... 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

... the going-concern audit opinion and AWCA analyses. Ex- cluding first- and second-year tenure observations and running TENURE as a continuous variable in place of TENURE& gt;7, ... and vari- ations in the measurement of audit partner tenure and earnings quality. In examining key earnings targets we find some evidence of just beating (mis...

Ngày tải lên: 06/01/2015, 19:41

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

... 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

... 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

... eventual withdrawal. Finally, mandatory rotation was J. Garcia-Blandon, J.M. Argiles & M. Martinez-Blasco: Audit firm tenure and audit qualifications in Spain: a multinomial approach 99 ... Audit firm tenure and audit qualifications in Spain: a multinomial approach Josep Garcia-Blandon, Josep Mê Argiles and Monica Martinez-Blasco Pages 9...

Ngày tải lên: 06/01/2015, 19:42

... the common auditor size-based proxy for audit quality. Several studies focus on the link between audit quality (proxied by Big 6) and the accrual component of earnings. 7 Francis et al. (1999) demonstrate ... Auditor Conservatism and Audit Quality: Evidence from IPO Earnings Forecasts Philip J. Lee, 1 Sarah J. Taylor 2 and Stephen L. Taylor 3 1 Universi...

Ngày tải lên: 06/01/2015, 19:43

... 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

... firm rotation on audit quality, rotation may nevertheless be effective in increasing perceived audit quality. Audit quality comprises actual and perceived quality (Taylor, 2005). Actual quality ... perception of audit quality on mandatory audit firm rotation, as well as total audit quality combining both actual and perceived quality. The proxies used in...

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

... premises, variables and statistical treatment, in these models, the discretionary ac- 272 ISSN 003 4-7 590 ARTICLES | Earnings management and economic crises in the Brazilian capital market â RAE | Sóo ... respectively. (conclusion) 280 ISSN 003 4-7 590 ARTICLES | Earnings management and economic crises in the Brazilian capital market â RAE...

Ngày tải lên: 06/01/2015, 19:48

... by examining audit quality in private firms, and by ques- tioning whether audit firm quality enhances financial repor ting quality in private firms. In particular, this study examines (1) whether ... discretionary accruals: an evalu- ation of alternative modelling procedures, Journal of Business Finance and Accounting, 26(7/8), pp. 833–862. Earnings Management and Audit...

Ngày tải lên: 06/01/2015, 19:48