church and zhang - 2006 - a model of mandatory auditor rotation

... ExPERIENCE OSHIN VARTANIAN AND MARcos NADAL Recently, Leder and colleagues (2004) introduced an information-processing model to account for aesthetic experience. This model breaks the computation of the aesthetic ... orbital frontal cortex. Activation in the orbital frontal cortex has 434 Chapter Twenty One A Biological Approach to a Model of A...

Ngày tải lên: 19/02/2014, 17:20

... representational art, literature and film while modern dance, abstract art and classical music are rather low on this dimension. Situation and context are presumably more important in opera and theatre and ... model is based on the above analysis of modern art and describes a number of processing stages that characterise aesthetic experiences and the formation of aes...

Ngày tải lên: 07/03/2014, 17:20

... Linguistics A robust and extensible exemplar-based model of thematic fit Bram Vandekerckhove a , Dominiek Sandra a , Walter Daelemans b a Center for Psycholinguistics, b Center for Dutch Language and Speech ... compared to that of our model. Section 3 introduces three different instan- tiations of our model. The evaluation of the model and the comparison of its pe...

Ngày tải lên: 24/03/2014, 03:20

... Linguistics Towards a model of formal and informal address in English Manaal Faruqui Computer Science and Engineering Indian Institute of Technology Kharagpur, India manaalfar@gmail.com Sebastian ... Kanayama, 2003) and generation in Japanese (Bateman, 1988). Li and Yarowsky (2008) learn pairs of formal and informal constructions in Chinese with a para- p...

Ngày tải lên: 24/03/2014, 03:20

... class of distance models based on a novel applica- tion of the EM algorithm. Using a standard backoff trigram model as a default distribution, we built a class of exponential language models ... prediction of its mate t, both the perplexity reduction over the baseline trigram and the relative improvements due to distance mod- eling are increased. 379 A Model of Lexic...

Ngày tải lên: 24/03/2014, 03:21

... on a model of Pl in conversation that distinguishes between the beliefs of the actor and those of the observer. The model rests on an analysis of plans as mental phenomena: ~having a plan ... tween the beliefs that the observer ascribes to the actor when the former believes that the latter has some plan, and the be- liefs that the o...

Ngày tải lên: 31/03/2014, 17:20

... showing the stocks and flows of personnel through training and into and out of the workforceFigure 8 The computable model of an eye care MEES showing the stocks and flows of personnel through training ... care multiple entry and exit training schemeFigure 7 Entry into an eye care multiple entry and exit train- ing scheme. Tr...

Ngày tải lên: 18/06/2014, 17:20

... association between patient identified functional problems and responses to global measures of health in low back pain patients. Methods: Participants in a low back pain clinical trial were followed ... Access Research Testing a model of association between patient identified problems and responses to global measures of...

Ngày tải lên: 18/06/2014, 19:20

... article as: Mestre et al.: Anandamide inhibits Theiler’s virus induced VCAM-1 in brain endothelial cells and reduces leukocyte transmigration in a model of blood brain barrier by activation of ... 13 RESEARC H Open Access Anandamide inhibits Theiler’s virus induced VCAM-1 in brain endothelial cells and reduces leukocyte...

Ngày tải lên: 19/06/2014, 22:20

... ABCC8 ABCC10 ABCA7 ABCA1 ABCA4 ABCA2 ABCA3 ABCA13 ABCA12 ABCA10 ABCA9 ABCA6 ABCA5 ABCG4 ABCG1 ABCG2 ABCG8 ABCG5 ABCD2 ABCD1 ABCD3 ABCD4 Theoretical Biology and Medical Modelling ... state of the human P-glycoprotein (ABCB1), and comparison to a model of the human MRP5 (ABCC5) Aina W Ravna*, Ingebrigt Sylte and Georg Sager Address: Depa...

Ngày tải lên: 13/08/2014, 16:21

... 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

... market regulation. preprint accepted manuscript 1 Are There Adverse Consequences of Mandatory Auditor Rotation? Evidence from the Italian Experience INTRODUCTION We investigate if there ... manuscript Are There Adverse Consequences of Mandatory Auditor Rotation? Evidence from the Italian Experience by Mara Cameran*...

Ngày tải lên: 06/01/2015, 19:41

... for audit quality and/ or the credibility of financial data. Geiger and Raghunandan (2002) find a negative association between auditor tenure and auditor- reporting failure. 2 Mansi, Maxwell, and ... time, and the manager is myopic (focused on short-term payoffs). A Model of Mandatory Auditor Rotation I. Introduction The need for mandatory auditor ro...

Ngày tải lên: 06/01/2015, 19:42

... annual data item 12); and PPE ϭ property, plant, and equipment—net (Compustat annual data item 8). All variables are scaled by average total assets. Exploring the Term of the Auditor- Client Relationship ... uses accounting accruals as a proxy for earnings quality, we test for an association between auditor tenure and earnings quality for those auditor-...

Ngày tải lên: 06/01/2015, 19:43