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ewelt-knauer et al - 2013 - mandatory audit firm rotation- a review of stakeholder perspectives and prior research [mafr]

chi et al - 2005 - mandatory audit-partner rotation, audit quality and market perception - evidence from taiwan [mapr]

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
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chi et al - 2009 - mandatory audit partner rotation, audit quality, and market perception - evidence from taiwan [mapr]

chi et al - 2009 - mandatory audit partner rotation, audit quality, and market perception - evidence from taiwan [mapr]
... interpreted with caution. Our inferences about the effect of mandatory partner rotation on audit quality and perceptions of audit Mandatory Audit Partner Rotation, Audit Quality, and Market Perception ... (Summer 2009) pp. 35991 â CAAA doi:10.1506/car.26.2.2 Mandatory Audit Partner Rotation, Audit Quality, and Market Perception: Evidence from...
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bandyopadhyay et al - 2013 - mandatory audit partner rotation, audit market concentration, and audit quality - evidence from china [mapr]

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...
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cameran et al - 2005 -the audit firm rotation rule - a review of the literature [mafr]

cameran et al - 2005 -the audit firm rotation rule - a review of the literature [mafr]
... data. The analyzed articles on this topic are grouped on the basis of the method of analysis used. Archival analysis Riuz-Barbadillo and Gòmez-Aguilar (Riuz-Barbadillo and Gòmez-Aguilar, ... was expressed by Assirevi, (Italian Association of Audit Firms) during an Italian parliamentary hearing after the Parmalat scandal. More recently, Assirevi issued a letter against...
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cameran et al - 2012 - mandatory audit firm rotation and audit quality - evidence from the italian setting [mafr]

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...
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carrera et al - 2007 - mandatory audit firm rotation in spain - a policy that was never applied [mafr]

carrera et al - 2007 - mandatory audit firm rotation in spain - a policy that was never applied [mafr]
... The analysis also reveals that at the very time that Spain was being cited internationally for rejecting mandatory audit firm rotation, Spanish political parties and regulators were debating whether ... Arrun ˜ ada and Paz-Ares (1995) study in concluding that the mandatory rotation of audit firms in Spain has had a negative impact on audit quality. The main purpos...
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casterella and johnston - 2013 - can the academic literature contribute to the debate over mandatory audit firm rotation [mafr]

casterella and johnston - 2013 - can the academic literature contribute to the debate over mandatory audit firm rotation [mafr]
... with mandatory audit firm rotation Mixed Kwon et al. (2011) Mandatory audit firm rotation and audit quality Korean audits from 2000 to 2007 Audit quality was unchanged after mandatory audit firm rotation ... subjects and 72 auditor subjects Auditor independence is higher in the presence of mandatory audit firm rotation Yes Geiger and Raghunandan (2002) Audit...
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daugherty et al - 2013 - mandatory audit partner rotation- perceptions of audit quality consequences [mapr]

daugherty et al - 2013 - mandatory audit partner rotation- perceptions of audit quality consequences [mapr]
... on audit quality. Keywords: Sarbanes-Oxley; audit partner rotation; auditor independence; audit quality; quality of life. INTRODUCTION In our paper ‘‘An Examination of Partner Perceptions of Partner ... Indirect Consequences to Audit Quality ’ ( Daugherty et al. 2012), we surveyed practicing audit partners to examine their perceptions of mandatory a...
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ewelt-knauer et al - 2013 - mandatory audit firm rotation- a review of stakeholder perspectives and prior research [mafr]

ewelt-knauer et al - 2013 - mandatory audit firm rotation- a review of stakeholder perspectives and prior research [mafr]
... than the related benefits of such regulations (Hussey and Lan, 2001). 3.4 Analytical Research Finally, analytical research generally reveals positive effects of mandatory firm rotation on auditor independence, ... is important to consider metho dological limit- ations, such as a lack of external validity of analytical and experimental research, and survey results can be b...
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kwon et al - 2010 - mandatory audit firm rotation and audit quality - evidence from the korean audit market [mafr]

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
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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]

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...
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jackson et al - 2008 - mandatory audit firm rotation and audit quality in australia [mafr]

jackson et al - 2008 - mandatory audit firm rotation and audit quality in australia [mafr]
... firm rotation on audit quality, rotation may nevertheless be effective in increasing perceived audit quality. Audit quality comprises actual and perceived quality (Taylor, 2005). Actual quality ... perception of audit quality on mandatory audit firm rotation, as well as total audit quality combining both actual and perceived quality. The proxies used in...
Ngày tải lên : 06/01/2015, 19:43
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khasharmeh and said - 2014 - effects of mandatory audit firm rotation upon quality of audit - the perception of audit firms-evidence from bahrain [marf]

khasharmeh and said - 2014 - effects of mandatory audit firm rotation upon quality of audit - the perception of audit firms-evidence from bahrain [marf]
... Journal of Modern Accounting and Auditing, ISSN 154 8-6 583 April 2014, Vol. 10, No. 4, 42 5-4 41  Effects of Mandatory Audit Firm Rotation Upon Quality of Audit: The Perception of Audit Firms—Evidence ... require the mandatory audit firm rotation rule, while 15.1% of the respondents have a policy that requires the mandatory audit f...
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simmons et al - 2009 - mandatory audit firm rotation - evidence from illinois state universities [mafr]

simmons et al - 2009 - mandatory audit firm rotation - evidence from illinois state universities [mafr]
... to investigate audit behavior given mandatory audit firm rotation. This research analyzes audit findings using the sample of all Illinois state universities governed by the Illinois Auditor General’s audit ... Accounting and Financial Studies Journal, Volume 13, Number 3, 2009 MANDATORY AUDIT FIRM ROTATION: EVIDENCE FROM ILLINOIS STATE UNIVERSITIES Tris...
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ruizâ-barbadillo et al - 2009 - does mandatory audit firm rotation enhance auditor independence - evidence from spain [mafr]

ruizâ-barbadillo et al - 2009 - does mandatory audit firm rotation enhance auditor independence - evidence from spain [mafr]
... to auditors’ decision making (Hopwood et al. 1994). Does Mandatory Audit Firm Rotation Enhance Auditor Independence? Evidence from Spain 119 Auditing: A Journal of Practice & Theory May 2009 American ... lower in the mandatory rotation period compared with the post -mandatory rotation Does Mandatory Audit Firm Rotation Enhance Auditor Indepe...
Ngày tải lên : 06/01/2015, 19:44
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