chu et al - 2012 - does long tenure erode auditor independence
![black et al - 2012 - how corporate governance affects firm value - evidence on channels from korea [kcgi]](https://media.store123doc.com/images/document/2015_01/02/medium_dqd1420194772.jpg)
black et al - 2012 - how corporate governance affects firm value - evidence on channels from korea [kcgi]
... with only cross-sectional data, and report evidence of (i) a governance- to -value association between KCGI and firm market value, and (ii) likely causation for large firms, using the large firm ... markets provides evidence that better corporate governance predicts higher firm market value, but little evidence on the channels through which governance affects mar...
Ngày tải lên: 02/01/2015, 17:32
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
![al-thuneibat et al - 2011 - do audit tenure and firm size contribute to audit quality - empirical evidence from jordan [at]](https://media.store123doc.com/images/document/2015_01/06/medium_uqu1420548079.jpg)
al-thuneibat et al - 2011 - do audit tenure and firm size contribute to audit quality - empirical evidence from jordan [at]
... Do audit tenure and firm size contribute to audit quality? Empirical evidence from Jordan Ali Abedalqader Al- Thuneibat Department of Accounting, Faculty of Business, University of Jordan, ... Capital Total Assets ỵ 1:4 * Retained Earnings Total Assets ỵ 3:3 * Earnings before Interest and Taxes Total Assets ỵ 0:6 * Market Value of Equity Book Value of Total De...
Ngày tải lên: 06/01/2015, 19:41
![brooks et al - 2012 - audit firm tenure and audit quality - evidence from u.s. firms [mafr]](https://media.store123doc.com/images/document/2015_01/06/medium_ayf1420548102.jpg)
brooks et al - 2012 - audit firm tenure and audit quality - evidence from u.s. firms [mafr]
... 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
butcher et al - 2012 - perceptions of audit service quality and auditor retention
... audit quality (Boon et al. , 2008) Perceptions of Audit Service Quality and Auditor Retention 17 Int. J. Audit. ãã: ãããã (2012) â 2012 Blackwell Publishing Ltd and a high auditor retention rate (Butcher ... necessary The external auditors co-operate with the internal auditors Figure 2: Continued Perceptions of Audit Service Quality and Auditor...
Ngày tải lên: 06/01/2015, 19:41
![cameran et al - 2012 - mandatory audit firm rotation and audit quality - evidence from the italian setting [mafr]](https://media.store123doc.com/images/document/2015_01/06/medium_jxw1420548106.jpg)
cameran et al - 2012 - mandatory audit firm rotation and audit quality - evidence from the italian setting [mafr]
... Mandatory Audit Firm Rotation and Audit Quality: Evidence from the Italian Setting Authors: Mara Cameran Università Bocconi, Milan, Italy mara .cameran@ unibocconi.it Annalisa ... Italy annalisa.prencipe@unibocconi.it Marco Trombetta IE Business School, Spain Marco.Trombetta@ie.edu 2 Mandatory Audit Firm Rotation and Audit Qualit...
Ngày tải lên: 06/01/2015, 19:41
![gold et al - 2012 -the effect of engagement and review partner tenure and rotation on audit quality - evidence from germany [mapr]](https://media.store123doc.com/images/document/2015_01/06/medium_YF2viUqvRF.jpg)
gold et al - 2012 -the effect of engagement and review partner tenure and rotation on audit quality - evidence from germany [mapr]
... with audit quality. Next, we consider how tenure and rotation of the review partner may affect audit quality. Quality review partner tenure, rotation, and audit quality The general purpose of ... potential effects of engagement partner tenure and rotation on audit quality. Engagement partner tenure, rotation, and audit quality...
Ngày tải lên: 06/01/2015, 19:42
gul et al - 2012 - auditing multiple public clients, partner-client tenure and audit quality
... 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
chu et al - 2012 - does long tenure erode auditor independence
... long tenure. Some studies find that quality is not affected by long tenure (e.g., Johnson et al. 2002; Gul et al. 2007); others find that quality improves with long tenure (e.g., Myers et al. ... Variables b Coef. t-stat. INTERCEPT 0.0865 *** 4.95 TENURE -0 .0007 *** -3 .75 AGE -0 .0001 -0 .81 ∆SALE -0 .0055 * -1 .80 CFO 0.0508 *** 5.40 SIZE -0 .0...
Ngày tải lên: 06/01/2015, 19:42
dao et al - 2012 - shareholder voting on auditor selection, audit fees, and audit quality
... involvement in auditor selection leads to an Shareholder Voting on Auditor Selection, Audit Fees, and Audit Quality 151 The Accounting Review January 2012 increase in both audit fees and quality but ... ,0.01 Initial 0.23 0.12 ,0.01 The p-values are two-tailed. (continued on next page) Shareholder Voting on Auditor Selection, Audit Fees, and Aud...
Ngày tải lên: 06/01/2015, 19:42
daugherty et al - 2012 - an examination of partner perceptions of partner rotation - direct and indirect consequences to audit quality
... regimes mandating audit partner rotation. On the other hand, Geiger and Raghunandan (2002), Myers et al. (2003), and Johnson et al. (2002) all found audit and financial reporting quality and audit ... of the research was to explore perceptions of mandatory partner rotation including the SOX-mandated changes—on quality -of- life and audit quality issu...
Ngày tải lên: 06/01/2015, 19:42
![firth et al - 2012 - rotate back or not after mandatory audit partner rotation [mapr]](https://media.store123doc.com/images/document/2015_01/06/medium_kxt1420548173.jpg)
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
![garcia-blandon et al - 2014 - audit firm tenure and audit qualifications in spain - a multinomial approach [mafr]](https://media.store123doc.com/images/document/2015_01/06/medium_DBiYXdzMFV.jpg)
garcia-blandon et al - 2014 - audit firm tenure and audit qualifications in spain - a multinomial approach [mafr]
... 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
shafie et al - 2009 - audit firm tenure and auditor reporting quality - evidence in malaysia
... International Business Research April, 2009 99 Audit Firm Tenure and Auditor Reporting Quality: Evidence in Malaysia Rohami Shafie (Corresponding author) College of Business, Accounting ... regulators and policy makers in a developing country as the issue continues to be strong interest among them in improving the auditor independence. Keywords: Audit fi...
Ngày tải lên: 06/01/2015, 19:44