comunale and sexton - 2005 - mandatory auditor rotation and retention - impact on market share [mar]

... The International Debate Over Mandatory Auditor Rotation: A Conceptual Research Framework Anthony H. Catanach Jr. Paul L. Walker This paper contributes to the recent international debate over ... their relations with performance and tenure. The proposed framework 6 1The International Debate Over Mandatory Auditor Rotation suggests that evalu...

Ngày tải lên: 06/01/2015, 19:40

... 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

... Box 1346 Ann Arbor, Ml 4810 6-1 346 ABSTRACT OF DISSERTATION AUDITOR ROTATION AND AUDITOR INDEPENDENCE: AN INVESTIGATION USING SOCIAL IDENTITY THEORY AND ACCOUNTABILITY The AICPA and GAO claim ... â Jason Marlin Bergner 2011 ABSTRACT OF DISSERTATION AUDITOR ROTATION AND AUDITOR INDEPENDENCE: AN INVESTIGATION USING SOCIAL IDENTITY THEORY...

Ngày tải lên: 06/01/2015, 19:41

... 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

... permission. ABSTRACT Chung, Hyeesoo Hyun. Ph.D., Purdue University, August 2004. Selective Mandatory Auditor Rotation and Audit Quality: An Empirical Investigation of Auditor Designation Policy in Korea. ... o f the mandatory auditor rotation debate, including evidence supporting and opposing this policy measure. I also describe the auditor design...

Ngày tải lên: 06/01/2015, 19:42

... 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

... with permission of the copyright owner. Further reproduction prohibited without permission. Mandatory auditor rotation and retention: impact on market share Comunale, Christie L ;Sexton, Thomas ... Further reproduction prohibited without permission. Reproduced with permission of the copyright owner. Further reproduction prohibited without permission. Reproduced with permissi...

Ngày tải lên: 06/01/2015, 19:42

... 11 7-1 42. IIA (2012), “Mandatory audit firm rotation too costly with minimal benefit”, Institute of Internal Auditors, available at: http://inaudit.com/regulatory/mandatory -audit- firm -rotation- too- costly-with-minimal-benefit-iia-12870/ Jenkins, ... for understanding and researching audit quality , Auditing: A Journal of Practice & Theory, Vol. 30 No. 2, pp. 12 5-1 52. Geig...

Ngày tải lên: 06/01/2015, 19:43

... Auditor rotation and the appearance of independence: Evidence from non-professional investors Steven E. Kaplan a, * , Elaine G. Mauldin b,1 a W.P. Carey School of Business, Arizona ... found. These findings suggest that compared to audit partner rotation, audit firm rotation does not strengthen independence in appearance among non-professional investors an...

Ngày tải lên: 06/01/2015, 19:43

... (Phone: 85 2-2 76 6-7 046; Fax: 85 2-2 33 0-9 845; E-mail: afjbkim@inet.polyu.edu.hk) 2 Selective Auditor Rotation and Earnings Management: Evidence from Korea Abstract In Korea, the regulatory ... Selective Auditor Rotation and Earnings Management: Evidence from Korea Jeong-Bon Kim, * Chung-Ki Min and Cheong H. Yi...

Ngày tải lên: 06/01/2015, 19:43

... 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

... DOI 10.1007/s1130 1-0 0 9-0 04 3-0 STATE -OF- THE-ART-ARTIKEL Review of empirical research on rotation and non-audit services: auditor independence in fact vs. appearance Christiane Pott · Theodore J. ... magnitude of the non-audit fee ratio 13 Review of empirical research on rotation and non-audit services 231 earnings-response coeffici...

Ngày tải lên: 06/01/2015, 19:43

... regarding mandatory rotation and mandatory retention rules. Arrunada and Paz-Ares [1997], analyze the effect of mandatory auditor rotation on audit cost and quality. They show that mandatory ... effects that mandatory auditor rotation rules and mandatory auditor retention rules have on audit quality, and the impact of these rules on the fee that client fi...

Ngày tải lên: 06/01/2015, 19:44

... permission. Mandatory auditor rotation: Arguments and current evidence Walker, Paul L;Lewis, Barry L;Casterella, Jeffrey R Accounting Enquiries; Spring 2001; 10, 2; ProQuest Central pg. 209 Reproduced

Ngày tải lên: 06/01/2015, 19:44