deangelo - 1981 - audit size and audit quality
Factors Affecting Audit Quality in the 2007 UK Regulatory Environment: Perceptions of Chief Financial Officers, Audit Committee Chairs and Audit Engagement Partners ppt
... specified in the Ethical Standards for Auditors be increased from five to 2 Factors Affecting Audit Quality in the 2007 UK Regulatory Environment: Perceptions of Chief Financial Officers, Audit ... brackets indicate that the factor almost meets the |0.50| threshold. 1 Factors Affecting Audit Quality in the 2007 UK Regulatory En...
Ngày tải lên: 16/03/2014, 00:20
the effect of accounting regulation on second-tier audit firms and their clients audit pricing and quality, cost of capital, and backdating of stock options
... REGULATION ON SECOND-TIER AUDIT FIRMS AND THEIR CLIENTS: AUDIT PRICING AND QUALITY, COST OF CAPITAL, AND BACKDATING OF STOCK OPTIONS A dissertation submitted to the Kent ... provided on the cost of capital. The cost of capital is split into two components: one component is the cost of debt, and the...
Ngày tải lên: 03/06/2014, 02:15
Experiences in Quality Control in the Audit Process and Audit Quality docx
... Financial Audit Experiences in Quality Control in the Audit Process and Post Audit Quality Assurance Kaido Vetevoog Manager of Methodology, Planning and Analysis, CPA National Audit Office ... to improve audit quality ã Official engagement in quality control review (before issuing an auditors report) ã Formation and training of quality assurance team...
Ngày tải lên: 18/06/2014, 20:20
báo cáo hóa học:" Quality of data collection in a large HIV observational clinic database in sub-Saharan Africa: implications for clinical research and audit of care" docx
... Kiragga et al.: Quality of data collection in a large HIV observational clinic database in sub-Saharan Africa: implications for clinical research and audit of care. Journal of the International ... cohort and same 559 patients in routine clinic databases; and (Comparison B) 559 patients in research cohort database versus 1233 patients...
Ngày tải lên: 20/06/2014, 08:20
causholli - 2013 - future non-audit service fees and audit quality
... Sarbanes-Oxley Act, rewards to the auditor in the form of future additional non -audit service fees from current-year high fee-growth-opportunity clients adversely affect audit quality. This effect is particularly ... opportunities. Geiger and Blay (2012) also consider the effects of future fees on audit quality. However, in contrast to our study, they examine the eff...
Ngày tải lên: 06/01/2015, 19:41
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
![chi et al - 2005 - mandatory audit-partner rotation, audit quality and market perception - evidence from taiwan [mapr]](https://media.store123doc.com/images/document/2015_01/06/medium_pap1420548067.jpg)
chi et al - 2005 - mandatory audit-partner rotation, audit quality and market perception - evidence from taiwan [mapr]
... enhances auditor independence in appearance. Keywords Mandatory audit- partner rotation; Auditor-tenure; Audit quality; Perceptions of audit quality 2 Mandatory Audit- Partner Rotation, Audit Quality ... Mandatory Audit- Partner Rotation, Audit Quality and Market Perception: Evidence from Taiwan Wuchun Chi Department of Ac...
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]
... 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
asthana and boone - 2012 - abnormal audit fee and audit quality
... between abnormal audit and/ or engagement fees and audit quality (i.e., the curve relating audit quality to abnormal audit fees exhibits the same slope for both positive and negative abnormal audit fees). 2 DeFond ... the abnormal audit fee metric (i.e., above-normal audit fees and below-normal audit fees). Under the bargaining power story, we expect to fin...
Ngày tải lên: 06/01/2015, 19:41
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
francis and yu - 2009 - big 4 office size and audit quality
... Association Vol. 84, No. 5 DOI: 10.2308/accr .2009. 84. 5.1521 2009 pp. 1521–1552 Big 4 Office Size and Audit Quality Jere R. Francis University of Missouri–Columbia Michael D. Yu Washington State ... sample size and office size is significant at the 0.11 level (one-tailed). Big 4 Office Size and Audit Quality 1531 The Accounting Review September 2009 America...
Ngày tải lên: 06/01/2015, 19:42
sundgren and svanström - 2013 - audit office size, audit quality and audit pricing
... investigate whether, and possibly how, audit quality and audit pricing vary between audit firms and audit offices. We study quality and pricing in the private audit market and use disciplinary ... material. Audit office size, audit quality and audit pricing: evidence from small- and medium-sized enterprises STEFAN SUNDGREN a,b and TOBIAS SVANSTRO ă...
Ngày tải lên: 06/01/2015, 19:44
svanström - 2013 - non-audit services and audit quality - evidence from private firms
... instructions for authors and subscription information: http://www.tandfonline.com/loi/rear20 Non -audit Services and Audit Quality: Evidence from Private Firms Tobias Svanström a a BI Norwegian ... 2012. To cite this article: Tobias Svanström (2013) Non -audit Services and Audit Quality: Evidence from Private Firms, European Accounting Review, 22:2,...
Ngày tải lên: 06/01/2015, 19:44
salleh and jasmani - 2014 - audit rotation and audit report - empirical evidence from malaysian plcs over the period of ten years
... her audit firm. The objective of this research is to study the different types of auditor’s report and audit rotation over the period of ten years (2003 - 2012). The rotation of audit is either ... (mandatory rotation of audit partner and voluntary rotation of audit firm) for the period of ten years; 4. To exam ine the assoc...
Ngày tải lên: 06/01/2015, 19:44