dao and pham - 2014 - audit tenure, auditor specialization and audit report lag

... Before treatment, hypofrontality was the most common (85%) finding, whereas after treatment hypofrontality was mostly cleared. However, in some areas like temporal and caudate, hyperfrontality was ... induced. Negative symptoms showed linkage to hypofrontality in both groups before and after treatment, and both positive and negative symptoms were improved more with Clo...

Ngày tải lên: 02/11/2012, 11:12

... I supercoiling À e v gyrase supercoiling À e kt gyrase supercoiling À 1 e v topoisomerase I supercoiling  e kt topoisomerase I supercoiling À e v gyrase supercoiling À e kt gyrase supercoiling 4 The ... capital Cs) by the topoisomerases on supercoiling: C supercoiling gyrase  1 e v topoisomerase I supercoiling e kt topoisomerase I supercoil...

Ngày tải lên: 18/03/2014, 01:20

... pulmonary function in patients with scleroderma and interstitial lung disease: a systematic review and meta-analysis of randomized controlled trials and observational prospective cohort studies Carlotta ... SSc-related ILD, we examined the benefit of CYC on lung function as measured by pulmonary function tests by conducting a system...

Ngày tải lên: 09/08/2014, 13:22

... resulted in an eleva- tion of cortisol levels in both cycling gilts and castrated boars. Conversely, PGF 2α metabolite levels were not in uenced by the administration of CRH either in cycling gilts ... were seen in the pretreatment plasma levels of cortisol or PGF 2α metabolite between the saline, ACTH and CRH treated cycling gilts (Figur...

Ngày tải lên: 12/08/2014, 15:21

... 1 Research Intra- and inter-individual variation of BIS-index đ and Entropy đ during controlled sedation with midazolam/remifentanil and dexmedetomidine/remifentanil in healthy volunteers: an interventional ... the intra-individual and inter-individual (or within- and between-individual) variability over time of two online sedation monitors the BIS-...

Ngày tải lên: 13/08/2014, 15:21

... purposes) Child and Adolescent Psychiatry and Mental Health Open Access Research The occurrence and nature of early signs of schizophrenia and psychotic mood disorders among former child and adolescent ... Psychotic mood disorders& quot;. Clearly psychotic mood disorders are rare among children and adolescents. Individuals experiencing...

Ngày tải lên: 13/08/2014, 18:21

... myelopoiesis and global hematopoiesis. We then assess the consequence of Erk1, Erk2, and Erk1/ 2 disruption in SCF-stimulated mast cells in tissue culture while examining the efficacy of systemic ... myelopoiesis, and mature effector cell (e.g. mast cell) function. Global Observations on the Functions of Erk1 and Erk2 Globally, Erk1 and Erk2, 44...

Ngày tải lên: 24/08/2014, 12:53

... 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

... 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

... 787–802 Audit quality, auditor behaviour and the psychological contract Olivier Herrbach Universite´ des Sciences Sociales de Toulouse ABSTRACT The quality of the opinion provided by audit  ... nancial statement users and audit  rms on the one hand, and the owners of the audit  rms (partners) and their employees (auditors) on the other hand. In th...

Ngày tải lên: 06/01/2015, 19:42

... 379 2-3 792, 390 0-3 939, 399 0-3 999) PWC Yes Yes 3 Manufacturing (252 0-2 589, 260 0-2 699, 275 0- 2769, 300 0-3 099, 320 0-3 569, 358 0-3 629, 370 0- 3709, 371 2-3 713, 371 5-3 715, 371 7-3 749, 375 2- 3791, 379 3-3 799, ... Consumer non-durables (010 0-0 999, 200 0-2 399, 270 0-2 749, 277 0-2 799, 310 0-3 199, 394 0-3 989) PWC Yes Yes 2 Consume...

Ngày tải lên: 06/01/2015, 19:42

... Total audit fees is the sum of audit fees and audit- related fees. Total non -audit fees is the sum of IS fees, tax fees, and other fees. Total fees is the sum of total audit fees and total non -audit ... narrowing the scope of non -audit services and requiring disclosure 204 C Y. LIM AND H T. TAN of both audit fees and fees...

Ngày tải lên: 06/01/2015, 19:43

... Does Auditor Tenure Improve Audit Quality? Moderating Effects of Industry Specialization and Fee Dependence* CHEE-YEOW LIM, Singapore Management University HUN-TONG TAN, Nanyang ... As auditor tenure increases, audit quality increases with auditors’ industry specialization but is more likely so when fee depen- dence is low. Auditor tenure and...

Ngày tải lên: 06/01/2015, 19:43

... switched, the changes in operating income, market value of equity as well as the changes in total assets) explain the behaviour of ending audit firm tenure in of ce (i.e. audit switching) . The results ... Managerial Auditing Journal Auditor- client relationship: the case of audit tenure and auditor switching in Malaysia Abu Thahir Abdul Nasser...

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