gul et al - 2007 - auditor independence - evidence on the joint effects of auditor tenure and non-audit fees
PUBLIC ACCOUNTING FIRMS: Required Study on the Potential Effects of Mandatory Audit Firm Rotation doc
... rotation may affect their perception of auditor independence.How Mandatory Audit Firm Rotation May Affect Audit Assignment StaffingOur research into the effects of mandatory audit firm rotation ... look” of mandatory audit firm rotation. Another 27 percent of the Tier 1 firms believe that the audit partner rotation requirements may not be as effective as mandatory audit firm rotation in ... of the auditor’s position on what is required by GAAP. They believe that mandatory audit firm rotation would serve as an incentive for the auditor to take the appropriate action since the auditor...
- 98
- 1,745
- 0
Báo cáo hóa học: " On the maximum modulus of a polynomial and its polar derivative" potx
... Access On the maximum modulus of a polynomial and its polar derivativeAhmad ZirehCorrespondence:azireh@shahroodut.ac.irDepartment of Mathematics,Shahrood University of Technology,Shahrood, IranAbstractFor ... Rather, NA: A refinement of a theorem of Paul Turan concerning polynomials. Math Ineq Appl. 1, 231–238(1998)7. Jain, VK: Generalization of an inequality involving maximum moduli of a polynomial and ... 2011:111http://www.journalofinequalitiesandapplications.com/content/2011/1/111Page 3 of 9 doi:10.1186/1029-242X-2011-111Cite this article as: Zireh: On the maximum modulus of a polynomial and its polar derivative....
- 9
- 423
- 0
Báo cáo hóa học: " The Role of Intrinsic and Surface States on the Emission Properties of Colloidal CdSe and CdSe/ZnS Quantum Dots Giovanni Morello Æ Marco Anni Æ Pantaleo Davide Cozzoli " potx
... NANO EXPRESS The Role of Intrinsic and Surface States on the Emission Properties of Colloidal CdSe and CdSe/ ZnS Quantum Dots Giovanni Morello ặ Marco Anni ặ Pantaleo Davide Cozzoli ặ Liberato ... attribute the two higherenergy peaks to ± 1U and ± 1Lbright states of the finestructure picture of spherical CdSe QDs, and the third oneto surface states emission. We show that the contribution of surface ... of surface emission to the PL results to be different for the two samples studied (67% in the CdSe QDs and 32% in CdSe/ ZnS QDs), confirming the decisive role of the ZnSshell in the improvement of...
- 3
- 341
- 0
Báo cáo khoa học: "Influence of gestational age at exposure on the prenatal effects of gamma-radiation" pps
... doses for radiation damage: malformations 9HWHULQDU\6FLHQFHJ. Vet. Sci. (2001), 2(1), 37–42Influence of gestational age at exposure on the prenatal effects of gamma-radiationSung-ho Kim*, ... against ionizing radiation-induced malfor-mations in mice. Acta Radiol. Oncol. 1985, 24, 267-271.5.Committee on the biological effects of radiation. The effects on populations of exposure ... levels of ionizingradiation. Biological effects of ionizing radiations. Washing-ton, National Academy Press, 1990.2. Brent, R. D. The effects of ionizing radiation, microwaves,and ultrasound on...
- 6
- 368
- 0
Báo cáo khoa học: " Dose-Incidence Relationships on the Prenatal Effects of Gamma-Radiation in Mice" pdf
... 7-11ABSTRACT2) The objective of this investigation was to evaluate dose-incidence relationships on the prenatal effects of gamma-radiation. Pregnant ICR mice were exposed on day 11.5 after conception, coincident ... length was measured from the tip of the snouttothebaseofthetail.Thelongitudinaldistancefromthetipofthesnouttothebaseoftheskullwasrecordedas head length. The distance between the two ears wasrecorded ... Relationships on the Prenatal Effects of Gamma-RadiationinMice 9Discussion The present work is the systematic study of dose-incidence relationships to acute irradiation, assessed bydetectable effect in...
- 5
- 316
- 0
Báo cáo lâm nghiệp: "Effects of the clear-cutting of a Douglas-fir plantation (Pseudotsuga menziesii F.) on the chemical composition of soil solutions and on the leaching of DOC and ions in drainage waters" pps
... (Pseudotsuga menziesii F.) o n the chemical composition of soil solutions and on the leaching of DOC and ions in drainage watersJacques R*,SylvainL, Dominique G, Benoợt P, Pascal BINRA Centre ... 70-year-old Douglas-fir plantation on the chemical composition of soil solutions and on leaching of nutrients in drainage waters were observed by a continuous monitoring, six years before and three years ... species, a shortening of rotations and a mechani-sation of the thinning, harvesting and regeneration operationsresult in constraints to the physical, chemical and biologicalproperties of the soil...
- 18
- 416
- 0
Báo cáo lâm nghiệp: "Effect of contrasting water supply on the diameter growth of Norway spruce and aspen in mixed stands: a case study from the southern Russian taiga" pot
... on the diameter growth of Norway spruce and aspen in mixed stands: a case study from the southern Russian taigaFyodor TATARINOV a, b,c*, Yury BOCHKAREVd, Alexander OLTCHEV a, e, Nadezhda ... Stand seasonal growth pattern in 2000Seasonal increment of basal area in spruce represented over80% of the entire stand basal area increment (as indicated byscaling the data up to the stand ... the region are practically unmanaged (in par-ticular, in the case of clear-cut stands are often left for naturalregeneration), mixed stand with dominant spruce and aspen trees in certain different...
- 10
- 455
- 0
Báo cáo khoa học: " The effect on the small bowel of 5-FU and oxaliplatin in combination with radiation using a microcolony survival assay" pptx
... CentralPage 1 of 7(page number not for citation purposes) Radiation OncologyOpen AccessResearch The effect on the small bowel of 5-FU and oxaliplatin in combination with radiation using a microcolony ... from rand-omized trials on whether the addition of oxaliplatin fur-ther increases gastrointestinal toxicity, but the combination of 5-FU (or capecitabine), oxaliplatin and radiotherapy has lead ... radiation alone (n = 4), 5-FU alone (n = 1), oxaliplatin alone (n = 6), radiation + 5-FU (n = 2), radiation + oxaliplatin (n = 3), radiation + 5-FU + oxaliplatin (n = 2) and 5-FU + oxaliplatin (n...
- 7
- 298
- 0
![cheung et al - 2007 - do investors really value corporate governance - evidence from the hong kong market [hcgi]](https://media.store123doc.com/images/document/2015_01/02/small_abq1420194784.jpg)
cheung et al - 2007 - do investors really value corporate governance - evidence from the hong kong market [hcgi]
... 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? 97Table 1. Variable DefinitionsVariables DescriptionsCGI Corporate ... (ROE) as the dependent variables. MTBV is the market value divided by the book value of common stock. ROE is net income after taxes divided by the book value of equity. CGI is the Corporate Governance...
- 37
- 423
- 0
qinghua et al - 2007 - audit committee, board characteristics and quality of financial reporting - an empirical research on chinese securities market
... three Board characteristics and quality of fi nancial reporting 387regression equations to explore the correlation between board composition and the quality of financial reporting. 2.1 Board ... between board characteristics and the quality of financial reporting by means of theoretical analysis and empirical testing. We then proceeded to probe into the micro-governance effect of audit ... relation between leadership structure and the quality of financial reporting is not significant. Table 3 Results of Multi-Regression Analysis on the Relation between Board Characteristics and...
- 16
- 343
- 1
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 total fees (FEERATIO) as fee metrics. The use of these metrics allows us ... that the relation between non-audit fees and auditor independence is conditional on auditor tenure. As an exploratory analysis, we examine whether the association between non-audit fees and...
- 43
- 360
- 0
defond et al - 2002 - do non–audit service fees impair auditor independence - evidence from going concern audit opinions
... 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 endogeneityamong non -audit fees, audit fees, and going concern opinions. We contribute to the current debate on auditor independence by find-ing no evidence that non -audit service fees adversely ... Journal of Accounting ResearchVol. 40 No. 4 September 2002 Printed in U.S.A. Do Non -Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions MARK L. DeFOND, ∗K....
- 28
- 472
- 0
![ruizâ-barbadillo et al - 2009 - does mandatory audit firm rotation enhance auditor independence - evidence from spain [mafr]](https://media.store123doc.com/images/document/2015_01/06/small_kes1420548247.jpg)
ruizâ-barbadillo et al - 2009 - does mandatory audit firm rotation enhance auditor independence - evidence from spain [mafr]
... to auditors’ decision making (Hopwood et al. 1994). Does Mandatory Audit Firm Rotation Enhance Auditor Independence? Evidence from Spain 119Auditing: 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 Independence? Evidence from Spain 127Auditing: A Journal of Practice ... http://www.parl.gc.ca/37/2/parlbus/commbus/senate/com-e/bank-e/rep-e/rep12jun03-e.pdf. Does Mandatory Audit Firm Rotation Enhance Auditor Independence? Evidence from Spain 135Auditing: A Journal of Practice & Theory May 2009 American...
- 24
- 380
- 1
![bauer et al - 2007 - the impact of cg on cp - evidence from japan [gmi]](https://media.store123doc.com/images/document/2015_01/06/small_tkx1420548520.jpg)
bauer et al - 2007 - the impact of cg on cp - evidence from japan [gmi]
... focus only on the last rating.32This construction of relative ratings contrasts the use of absolute ratings (e.g., Gompers et al. , 2003).3As a robustness check, we also conduct our analysis on ... computed for the August 2004 evaluation. All firms (financials and non-financials) are included.238 R. Bauer et al. / Pacific-Basin Finance Journal 16 (2008) 236–251To show the level of corporate ... 1ịwhere RGtis the return of the well-governed portfolio in month t, and RBtis the return of the poorly governed portfolio. The market return is measured by Rmt, and the risk-free rate ismeasured...
- 16
- 404
- 0
Từ khóa: crosscountry evidence on the link between volatility and growthfurther crosscountry evidence on the link between growth volatility and business cyclesramey crosscountry evidence on the link between volatility and growthon the spatial uses of prepositionswhat are the adverse effects of ozone layer depletion on ecosystem including humanon the computational complexity of qualitative coalitional gameschuyên đề điện xoay chiều theo dạngNghiên cứu tổ chức pha chế, đánh giá chất lượng thuốc tiêm truyền trong điều kiện dã ngoạiNghiên cứu tổ chức chạy tàu hàng cố định theo thời gian trên đường sắt việt namBiện pháp quản lý hoạt động dạy hát xoan trong trường trung học cơ sở huyện lâm thao, phú thọGiáo án Sinh học 11 bài 13: Thực hành phát hiện diệp lục và carôtenôitGiáo án Sinh học 11 bài 13: Thực hành phát hiện diệp lục và carôtenôitPhối hợp giữa phòng văn hóa và thông tin với phòng giáo dục và đào tạo trong việc tuyên truyền, giáo dục, vận động xây dựng nông thôn mới huyện thanh thủy, tỉnh phú thọPhát triển mạng lưới kinh doanh nước sạch tại công ty TNHH một thành viên kinh doanh nước sạch quảng ninhPhát triển du lịch bền vững trên cơ sở bảo vệ môi trường tự nhiên vịnh hạ longNghiên cứu tổng hợp các oxit hỗn hợp kích thƣớc nanomet ce 0 75 zr0 25o2 , ce 0 5 zr0 5o2 và khảo sát hoạt tính quang xúc tác của chúngNghiên cứu khả năng đo năng lượng điện bằng hệ thu thập dữ liệu 16 kênh DEWE 5000Chuong 2 nhận dạng rui roBT Tieng anh 6 UNIT 2Tăng trưởng tín dụng hộ sản xuất nông nghiệp tại Ngân hàng Nông nghiệp và Phát triển nông thôn Việt Nam chi nhánh tỉnh Bắc Giang (Luận văn thạc sĩ)chuong 1 tong quan quan tri rui roNguyên tắc phân hóa trách nhiệm hình sự đối với người dưới 18 tuổi phạm tội trong pháp luật hình sự Việt Nam (Luận văn thạc sĩ)Giáo án Sinh học 11 bài 14: Thực hành phát hiện hô hấp ở thực vậtBÀI HOÀN CHỈNH TỔNG QUAN VỀ MẠNG XÃ HỘITÁI CHẾ NHỰA VÀ QUẢN LÝ CHẤT THẢI Ở HOA KỲQUẢN LÝ VÀ TÁI CHẾ NHỰA Ở HOA KỲ