ettredge et al - 2014 - audit fee presure and audit quality
![gherghina et al - 2014 - a study on the relationship between cgr and company value - empirical evidence for s&p [cgs-iss]](https://media.store123doc.com/images/document/2015_01/02/medium_JKXoRwVO1T.jpg)
gherghina et al - 2014 - a study on the relationship between cgr and company value - empirical evidence for s&p [cgs-iss]
... calculated as the ratio between the market value of the assets (book value of assets - book value of equity + market value of equity) and the book value of the assets. EVAdj The value of a company ... did not reveal a significant relationship between current values of the ratio between the market value and the book value of company...
Ngày tải lên: 02/01/2015, 17:33
![arel et al - 2005 - audit firm rotation and audit quality [mafr]](https://media.store123doc.com/images/document/2015_01/06/medium_bqa1420548082.jpg)
arel et al - 2005 - audit firm rotation and audit quality [mafr]
... 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
bagherpour et al - 2014 - government and managerial influence on auditor switching under partial privatization
... significant government influence Significant government influence Coefficient p-Value one- tail (two-tail) Coefficient p-Value one- tail (two-tail) Coefficient p-Value one- tail (two-tail) Government ... as: Bagherpour, M.A., et al. Government and managerial influence on auditor switching under partial privatization. J. Account. Public Policy (2014) , http://dx.doi.org/10.1...
Ngày tải lên: 06/01/2015, 19:41
![bandyopadhyay et al - 2013 - mandatory audit partner rotation, audit market concentration, and audit quality - evidence from china [mapr]](https://media.store123doc.com/images/document/2015_01/06/medium_7vAvrXcKwQ.jpg)
bandyopadhyay et al - 2013 - mandatory audit partner rotation, audit market concentration, and audit quality - evidence from china [mapr]
... International Accounting xxx (2013) xxx–xxx Please cite this article as: Bandyopadhyay, S.P., et al. , Mandatory audit partner rotation, audit market concentration, and audit quality: Evidence from China, ... International Accounting xxx (2013) xxx–xxx Please cite this article as: Bandyopadhyay, S.P., et al. , Mandatory audit partner rotation, audit...
Ngày tải lên: 06/01/2015, 19:41
bowlin et al - 2014 - the effects of auditor rotation, professional skepticism, and interactions with managers on audit quality
... Words: Auditor Rotation; Professional Skepticism; Audit Quality; Game Theory 1 I. INTRODUCTION We test whether the effects of auditor rotation on audit quality depend upon the mental frame ... The Effects of Auditor Rotation, Professional Skepticism, and Interactions with Managers on Audit Quality Kendall O. Bowlin Ass...
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
![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
gonzález-díaz et al - 2014 - auditor tenure and audit quality in spanish state-owned foundations
... has retained the auditor + Please cite this article in press as: González-Díaz, B., et al. Auditor tenure and audit quality in Spanish state-owned foundations. ... in press as: González-Díaz, B., et al. Auditor tenure and audit quality in Spanish state-owned foundations. Revista de Contabilidad – Spanish...
Ngày tải lên: 06/01/2015, 19:42
ettredge et al - 2014 - audit fee presure and audit quality
... (2010). Audit fees and non -audit fees: A seven year trend. Audit Analytics (March). Choi, J., Kim, J., & Zang, Y. (2010). Do abnormally high audit fees impair audit quality? Auditing: A Journal ... benchmark logged fee. We subtract the 2008 actual fee from the pre- logged (exponential) 2008 benchmark fee, and scale the dif- ference by total assets, to get our audit F...
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
![kwon et al - 2010 - mandatory audit firm rotation and audit quality - evidence from the korean audit market [mafr]](https://media.store123doc.com/images/document/2015_01/06/medium_18cf5DDVzu.jpg)
kwon et al - 2010 - mandatory audit firm rotation and audit quality - evidence from the korean audit market [mafr]
... Mandatory Audit Firm Rotation and Audit Quality: Empirical Evidence from the Korean Audit Market 1. Introduction The Korean Financial Supervisory Services (FSS) has mandated audit firm rotation ... Korea between 2000 and 2007, this study examines the effect of mandatory audit firm rotation on audit hours, audit fees, and audit qua...
Ngày tải lên: 06/01/2015, 19:43
![kwon et al - 2014 - the effect of mandatory audit firm rotation on audit quality and audit fees empirical - evidence from the korean audit market [mafr]](https://media.store123doc.com/images/document/2015_01/06/medium_har1420548188.jpg)
kwon et al - 2014 - the effect of mandatory audit firm rotation on audit quality and audit fees empirical - evidence from the korean audit market [mafr]
... Financial Supervisory Services (FSS) in Korea. 1 The effect of mandatory audit firm rotation on audit quality and audit fees: Empirical evidence from the Korean audit market INTRODUCTION ... Electronic copy available at: http://ssrn.com/abstract=1764343 The effect of mandatory audit firm rotation on audit quality and audit...
Ngày tải lên: 06/01/2015, 19:43
james et al - 2014 - audit rotation; creative accounting, audit independence and objectivity nigeria
... Journal of Finance and Accounting www.iiste.org ISSN 222 2-1 697 (Paper) ISSN 222 2-2 847 (Online) Vol.5, No.1, 2014 129 Audit Rotation; Creative Accounting, Audit Independence And Objectivity ... of and public protection. However, how does audit rotation affect auditors objectivity, independence, and creative accounting in firms, is the empirical va...
Ngày tải lên: 06/01/2015, 19:43
jennings et al - 2006 - strong corporate governance and audit firm rotation- effects on judges' independence perceptions and litigation judgments
... Horizons Vol. 20, No. 3 September 2006 pp. 253–270 Strong Corporate Governance and Audit Firm Rotation: Effects on Judges’ Independence Perceptions and Litigation Judgments Marianne Moody Jennings, ... (or juries’) perceptions of auditor independence, given circumstantial evidence and environ- mental conditions. The Securities and Exchange Commission (SEC)...
Ngày tải lên: 06/01/2015, 19:43
botti et al - 2014 - corporate governance efficiency and internet financial reporting quality
... A-B-C-D-E-F A-20 – historical share prices D-E-F A-21 – current share price A-B-C-D-E-F A-22 – stock price performance in relation to stock market index D-F A-23 – sales of key products F A-24 ... page B-D-F B-3 – online investor information order service A-B-D-F B-4 – mailing list A-B-D-F B-5 – postal address to investor relations B-D-F B-6 – e-mail to investor relations A-B-C-D-F B-7 – ......
Ngày tải lên: 06/01/2015, 19:49