kwon et al - 2010 - mandatory audit firm rotation and audit quality - evidence from the korean audit market [mafr]

cheung et al - 2007 - do investors really value corporate governance - evidence from the hong kong market [hcgi]

... Do Investors Really Value Corporate Governance? Evidence from the Hong Kong Market Yan-Leung Cheung Department of Economics and Finance, City University of Hong Kong, Tat Chee ... on the ﬁrms’ﬁscal year ends. Firm market values and other performance data are Do Investors Really Value Corporate Governance? 97Table 1. Variable DeﬁnitionsVariables DescriptionsCGI Corporate ... (ROE) as the dependent variables. MTBV is the market value divided by the book value of common stock. ROE is net income after taxes divided by the book value of equity. CGI is the Corporate Governance...

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, KurtThe CPA Journal; Jan 2005; 75, 1; ProQuest Centralpg. 36Reproduced with permission...

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 Quality: Evidence from the Italian Setting ... surrounding the MAR rule. In particular, we investigate the effects of mandatory audit firm rotation on audit quality while taking advantage of the unique institutional setting provided by the Italian...

defond et al - 2002 - do non–audit service fees impair auditor independence - evidence from going concern audit opinions

... incumbent auditor TOTAL FEE = the sum of audit and non -audit fees paid to the incumbent auditor NON -AUDIT FEE = the sum total of all non -audit fees paid to the incumbent auditor AUDIT FEE = the audit ... induced by endogeneityamong non -audit fees, audit fees, and going concern opinions. We contribute to the current debate on auditor independence by ﬁnd-ing no evidence that non -audit service fees adversely ... Journal of Accounting ResearchVol. 40 No. 4 September 2002 Printed in U.S.A. Do Non -Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions MARK L. DeFOND, ∗K....

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 quality. Since the Korean government mandated audit firm rotation ... the effect of mandatory audit firm rotation on audit hours, audit fees, and audit quality. Since the Korean government mandated audit firm rotation in 2006, (1) audit hours increased, (2) audit...

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 fees: Empirical evidence from the Korean audit market ... introduction of mandatory audit firm rotation had a much broader impact than the specific instances of mandatory rotation. Keywords: Audit firm rotation, Audit fees, Audit quality, Audit hours...

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 this study to measure audit quality, however, ... manage earnings which lead to lower audit quality. Audit ﬁrm rotation and audit quality 423Some audit ﬁrms differentiate themselves from their competitors by specialising in auditing clients in particular...

jenkins and vermeer - 2013 - audit firm rotation and audit quality - evidence from academic research [mafr]

... 11 7-1 42.IIA (2012), “Mandatory audit ﬁrm rotation too costly with minimal beneﬁt”, Institute of InternalAuditors, 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.Geiger, M. and Raghunandan, K. (2002), “Auditor tenure and audit reporting ... Audit ﬁrm rotation and audit quality: evidence from academic research David S. Jenkins and Thomas E. Vermeer Department of Accounting & MIS, University...

kim et al - 2004 - selective auditor rotation and earnings management - evidence from korea

... (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 Current Draft June 2004 ... financial reporting. JEL classification: G38; L15; L84 Keywords: Selective Auditor Rotation; Audit Quality; Earnings management 3 Selective Auditor Rotation and Earnings Management: ...

sori and karbhari - 2005 - auditor appointment, rotation and independence some evidence from malaysia

... Keywords: Appointment, Rotation of Firms, and Rotation of Partners, Independence, Malaysia, and Conflict of Interest AUDITOR APPOINTMENT, ROTATION AND INDEPENDENCE: SOME EVIDENCE FROM MALAYSIA ... AUDITOR APPOINTMENT, ROTATION AND INDEPENDENCE: SOME EVIDENCE FROM MALAYSIA Dr. Zulkarnain Muhamad Sori and Dr. Yusuf Karbhari Abstract The aim ... the impact to auditor independence if the mandate to appoint auditor to regulatory body and exist auditor rotation scheme. This study sampled Malaysian auditors, loan officers and senior managers...

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 119Auditing: 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 Independence? Evidence from Spain 127Auditing: A Journal of Practice ... http://www.parl.gc.ca/37/2/parlbus/commbus/senate/com-e/bank-e/rep-e/rep12jun03-e.pdf. Does Mandatory Audit Firm Rotation Enhance Auditor Independence? Evidence from Spain 135Auditing: A Journal of Practice & Theory May 2009 American...

yazawa - 2014 - does long audit partner tenure decrease earnings quality - evidence from japan [mapr]

... yazawa@ busi.aoyama.ac.jp 2 Does Long Audit Partner Tenure Decrease Earnings Quality? Evidence from Japan Abstract: This study examines the relationship between audit partner tenure and audit quality by using ... Does Long Audit Partner Tenure Decrease Earnings Quality? Evidence from Japan Kenichi Yazawa 1 School of Business Administration, Aoyama Gakuin University Current Version March 2014 ... identified herein. 3 Does Long Audit Partner Tenure Decrease Earnings Quality? Evidence from Japan 1. Introduction In many countries around the world, periodic audit partner rotation is mandatory...

cheung et al - 2007 - do investors really value corporate governance - evidence from the hong kong market [hcgi]

jaggi et al - 2009 - family control, board independence and earnings management evidence based on hong kong firms

... StatesbThe Hong Kong Polytechnic University, Hong Kong cDepartment of Accountancy, City University of Hong Kong, Hong Kong dSchool of Accounting and Finance, The Hong Kong Polytechnic University, Hong ... association between corporate board independence and earnings manage-ment in Hong Kong ﬁrms. Additionally, it examines whether family control inﬂuences the associationbetween INEDs and earnings quality. ... proportion ofINEDs on corporate boards results in more effective monitoring of earnings management that in-creases earnings quality. The results based on family- controlled and non -family- controlled...

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An Empirical Study of Firm Environmental and Financial Performance Evidence from Small and Medium Manufacturing Firms in Vietnam

... VNUJournal of Science,Econom ics and Business28,No.5E(2012)1‐16 1 An Empirical Study of Firm Environmental and Financial Performance: Evidence from Small and Medium Manufacturing Firms in Vietnam ... environmental and financial performance of Vietnam s small and medium manufacturing firms by using the World Bank 2004 data on “Productivity and the Investment Climate”. Does a firm that strives ... effects of environmental performance on financial performance over a given period. This paper studies the relationship between environmental and financial performance in Vietnam s small and medium...

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