hossain - 2013 - effect of regulatory changes on auditor independence and audit quality

... quadruplex stability and Watson–Crick duplex competition has not been addressed. We have studied in detail the effect of flanking bases on quadruplex stability and on duplex formation by the G -quadruplex ... on each side by numerous bases. The effect of loop length and composition on quadruplex conformation and stability has been well invest...

Ngày tải lên: 07/03/2014, 02:20

... 192–198 Contents lists available at ScienceDirect Journal of Membrane Science journal homepage: www.elsevier.com/locate/memsci Effect of processing parameters on pore structure and thickness of anodic aluminum ... acid concentration. Concen- tration of the acids also influenced the pore size in a way that higher acid concentration increased the rate of oxidation t...

Ngày tải lên: 19/03/2014, 16:48

... such as the appointment and remuneration of the auditors by the audited firm, low levels of audit firm rotation or the provision of non audit services by audit PCAOB Release No. 2011-006 August ... prohibits auditors from providing certain non- audit services to clients and imposes mandatory audit partner rotation. These and other reforms were part of Congress&apo...

Ngày tải lên: 29/03/2014, 22:20

... 2003. Comparison of the Total Phenolic and Ascorbic P.:::l Content of Freeze-Dried and Air-Dried Marionberry, Strawberry, and Corn Grown Using Conventional, OrganiC, and Sustainable ... that, some of the plants were treated as culinary herb and used as season and to preserve food. The examples of common culinary herbs were cinnamon, garlic, ginge...

Ngày tải lên: 05/05/2014, 08:39

... 9:26 http://www.translational-medicine.com/content/9/1/26 Page 7 of 13 RESEARCH Open Access Shipping blood to a central laboratory in multicenter clinical trials: effect of ambient temperature on specimen temperature, and effects of temperature on mononuclear ... of apoptosis (Annexin V+, 7AAD-) and (B) late stages of apoptosis (Annexin V+,...

Ngày tải lên: 18/06/2014, 19:20

... CB, Anderson GI, Bertoia JT: A comparison of the effects of skin coverage and muscle flap coverage on the early strength of union at the site of osteotomy after devascularization of a segment of ... to the tibia and its surrounding muscle following limited, intramedullary reaming and nail insertion of a segmental tibia fracture in a canine....

Ngày tải lên: 20/06/2014, 04:20

... this article as: Koo et al.: The effect of muscle contusion on cortical bone and muscle perfusion following reamed, intramedullary nailing: a novel canine tibia fracture model. Journal of Orthopaedic ... CB, Anderson GI, Bertoia JT: A comparison of the effects of skin coverage and muscle flap coverage on the early strength of union a...

Ngày tải lên: 20/06/2014, 07:20

... beam parallel to the c-axis of NWs at room temperature. As stated above, the phonon peaks on low energy side of LO phonon modes a re from SO phonon modes. Obviously, the SO phonon peak shifts toward ... Access Effect of growth temperature on the morphology and phonon properties of InAs nanowires on Si substrates Tianfeng Li 1,3 , Yonghai Chen...

Ngày tải lên: 21/06/2014, 01:20

... total? PB13 1 game 2 games 3–5 games 6 10 games 11 15 games 16 –20 games 21 30 games 31 40 games More than 40 Play usage behavior: thinking about the types of games you play please answer the following questions ... attraction of the game depends on the subjective interpretation and desire of the consumers and by their self- concept (Walther, 2003; Gottscha...

Ngày tải lên: 23/06/2014, 15:22

... source of linoleic acid, which is one of the nutritionally essent ial fatty acids. The study included the effect of these four type of fats on the rheology of the cookie dough and consequently on the ... 1 Effect of fat type on the farinograph consistency of cookie dough Fat type Farinograph dough consistency (BU) 0 (min) 10 (min) Bakery fat (Marvo) 4...

Ngày tải lên: 07/07/2014, 20:58

... = audit fees; NAS = auditor- provided non -audit services fees; TOTAL = total of audit and non -audit services fees; FEERATIO = non -audit fees scaled by total audit and non -audit fees; AF_TA = audit ... (3.620) INVESTMENTS -1 .350*** -1 .817*** -1 .332*** -1 .812*** (-5 .200) (-8 .080) (-5 .120) (-8 .070) BIG4 -0 .270** -0 .183 -0 .266** -0...

Ngày tải lên: 06/01/2015, 19:42

... length of the auditor ten- ure within rotation have on the bank loan of cers’ per- ceptions of audit firms’ independence? RQ2a: Does the rotation of the external audit firm affect the bank loan of cers’ ... whether the pres- ence of an audit firm rotation policy impacts bank loan of cers’ perceptions of audit quality (Q2a) and the impact, if any...

Ngày tải lên: 06/01/2015, 19:42

... the predecessor auditor s and the successor auditor s independence impaired by dismissal threats and opinion shopping? Is the successor auditor s audit quality lowerthan the predecessorauditor’saudit quality? Are ... successor auditor s independence is compromised by dismissal threats and opinion shopping. Second, the successor auditor s audit quality exceeds the...

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