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hamilton et al - 2005 - audit partner rotation, earnings quality and earnings conservatism [mapr]

peasnell et al - 2005 - board monitoring and earnings management - do outside directors influence abnorm

peasnell et al - 2005 - board monitoring and earnings management - do outside directors influence abnorm
... Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals? K.V. PEASNELL, P.F. POPE AND S. YOUNG* Abstract: This paper examines whether the incidence of earnings ... earn- ings and zero otherwise. b All probability values are for two-tailed tests. AA is current period abnormal accruals scaled by beginning-of-period total assets, estimat...
Ngày tải lên : 02/01/2015, 17:34
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davidson et al - 2005 - internal governance structures and earnings management

davidson et al - 2005 - internal governance structures and earnings management
... endogenous to the internal governance mechanisms we examine. C  AFAANZ, 2005 244 R. Davidson et al. / Accounting and Finance 45 (2005) 241–267 2.2. Internal governance structure The internal governance ... governance and risk management. C  AFAANZ, 2005 R. Davidson et al. / Accounting and Finance 45 (2005) 241–267 243 Our principal tests, using absolute d...
Ngày tải lên : 02/01/2015, 17:34
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chen et al - 2004 - audit partner tenure, audit firm tenure, and discretionary accruals does long auditor tenure impair earnings quality

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
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chen et al - 2005 - audit quality and earnings management for taiwan ipo firms

chen et al - 2005 - audit quality and earnings management for taiwan ipo firms
... The IPO environment is Audit quality for Taiwan IPO firms 89 characterized by information asymmetry between management and investors (Leland and Pyle, 1977), and between informed and uninformed ... Audit quality and earnings management for Taiwan IPO firms Ken Y. Chen College of Management, National Cheng Kung University, Tainan, Taiwan Kuen-Lin Lin Sc...
Ngày tải lên : 06/01/2015, 19:41
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chi et al - 2005 - mandatory audit-partner rotation, audit quality and market perception - evidence from taiwan [mapr]

chi et al - 2005 - mandatory audit-partner rotation, audit quality and market perception - evidence from taiwan [mapr]
... enhances auditor independence in appearance. Keywords Mandatory audit- partner rotation; Auditor-tenure; Audit quality; Perceptions of audit quality 2 Mandatory Audit- Partner Rotation, Audit Quality ... Mandatory Audit- Partner Rotation, Audit Quality and Market Perception: Evidence from Taiwan Wuchun Chi Department of Ac...
Ngày tải lên : 06/01/2015, 19:41
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chi et al - 2009 - mandatory audit partner rotation, audit quality, and market perception - evidence from taiwan [mapr]

chi et al - 2009 - mandatory audit partner rotation, audit quality, and market perception - evidence from taiwan [mapr]
... interpreted with caution. Our inferences about the effect of mandatory partner rotation on audit quality and perceptions of audit Mandatory Audit Partner Rotation, Audit Quality, and Market Perception ... (Summer 2009) pp. 35991 â CAAA doi:10.1506/car.26.2.2 Mandatory Audit Partner Rotation, Audit Quality, and Market Perception: Evidence from...
Ngày tải lên : 06/01/2015, 19:41
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chi et al - 2011 - the effects of audit partner pre-client and client-specific experience on earnings quality and on perceptions of audit quality

chi et al - 2011 - the effects of audit partner pre-client and client-specific experience on earnings quality and on perceptions of audit quality
... on Earnings Quality and on Perceptions of Audit Quality SUMMARY: We examine the effects of auditors‘ pre-client and client-specific experience on earnings quality and on perceptions of ... on earnings quality or the effect of pre-client and client-specific experience on perceptions of audit quality. - 21 -...
Ngày tải lên : 06/01/2015, 19:41
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arel et al - 2005 - audit firm rotation and audit quality [mafr]

arel et al - 2005 - audit firm rotation and audit quality [mafr]
... prohibited without permission. Audit Firm Rotation and Audit Quality Arel, Barbara;Brody, Richard G;Pany, Kurt The CPA Journal; Jan 2005; 75, 1; ProQuest Central pg. 36 Reproduced with permission
Ngày tải lên : 06/01/2015, 19:41
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bandyopadhyay et al - 2013 - mandatory audit partner rotation, audit market concentration, and audit quality - evidence from china [mapr]

bandyopadhyay et al - 2013 - mandatory audit partner rotation, audit market concentration, and audit quality - evidence from china [mapr]
... 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
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blouin et al - 2005 - the ultimate form of mandatory auditor rotation - the case of former arthur andersen clients

blouin et al - 2005 - the ultimate form of mandatory auditor rotation - the case of former arthur andersen clients
... 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
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cameran et al - 2005 -the audit firm rotation rule - a review of the literature [mafr]

cameran et al - 2005 -the audit firm rotation rule - a review of the literature [mafr]
... 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
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hamilton et al - 2005 - audit partner rotation, earnings quality and earnings conservatism [mapr]

hamilton et al - 2005 - audit partner rotation, earnings quality and earnings conservatism [mapr]
... Words: Partner rotation, auditor independence, earnings quality, audit quality This research was supported by the Accounting and Audit Quality Research Program funded by the Capital Markets Co-Operative ... S.Taylor@unsw.edu.au 1 Audit Partner Rotation, Earnings Quality and Earnings Conservatism Abstract We provide evidence of an association betwe...
Ngày tải lên : 06/01/2015, 19:42
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daugherty et al - 2013 - mandatory audit partner rotation- perceptions of audit quality consequences [mapr]

daugherty et al - 2013 - mandatory audit partner rotation- perceptions of audit quality consequences [mapr]
... 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
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firth et al - 2012 - rotate back or not after mandatory audit partner rotation [mapr]

firth et al - 2012 - rotate back or not after mandatory audit partner rotation [mapr]
... suggest that auditors normally avoid audit clients that fall into the high-risk category (see Bedard et al. , 2008 for a review). Similarly, when the rotated-off partner considers whether to rotate back after the ... explanations for the audit partner rotation -back/ non -rotation -back practice. Recent literature (e.g., Chi et al. , 2009) has focused on the immediate...
Ngày tải lên : 06/01/2015, 19:42
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kramer et al - 2011 - audit firm rotation, audit firm tenure and earnings conservatism in us [mafr]

kramer et al - 2011 - audit firm rotation, audit firm tenure and earnings conservatism in us [mafr]
... www.ccsenet.org/ijbm International Journal of Business and Management Vol. 6, No. 8; August 2011 ISSN 183 3-3 850 E-ISSN 183 3-8 119 44 Audit Firm Rotation, Audit Firm Tenure and Earnings Conservatism ... for short audit firm tenure than it is for medium and long audit firm tenure. Jenkins and Velury (2008) examined the association between earnin...
Ngày tải lên : 06/01/2015, 19:43
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