laurion et al - 2014 - u.s. audit partner rotations
![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
barton et al - 2004 - asia's governance challenge
... TheMcKinseyQuarterly 2004 Number2 54 Asia’s governance challenge 55 TheMcKinseyQuarterly 2004 Number2 54 Asia’s governance challenge 55 Thefinancialcrisis1990 ...
Ngày tải lên: 02/01/2015, 17:34
chi et al - 2011 - is enhanced audit quality associated with greater real earnings management
... national, level industry expertise is associated with greater real earnings management. Is Enhanced Audit Quality Associated with Greater Real Earnings Management? 317 Accounting Horizons June 2011 avoid ... on real earnings management between the Incentive = 1andIncentive = 0samples. Is Enhanced Audit Quality Associated with Greater Real...
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
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 - 2011 - when does audit quality start to decline in firm audit tenure - an international analysis [mafr]](https://media.store123doc.com/images/document/2015_01/06/medium_69GqyFF1pK.jpg)
brooks et al - 2011 - when does audit quality start to decline in firm audit tenure - an international analysis [mafr]
... serving to reduce information asymmetry between investors and management. 12 One contributing factor to higher quality financial reporting is higher audit quality. Auditing prevents investors ... http://ssrn.com/abstract=1933488 When Does Audit Quality Start to Decline in Firm Audit Tenure? – An International Analysis Li (Lily) Z. Brooks Dep...
Ngày tải lên: 06/01/2015, 19:41
butcher et al - 2012 - perceptions of audit service quality and auditor retention
... audit quality (Boon et al. , 2008) Perceptions of Audit Service Quality and Auditor Retention 17 Int. J. Audit. ãã: ãããã (2012) â 2012 Blackwell Publishing Ltd and a high auditor retention rate (Butcher ... necessary The external auditors co-operate with the internal auditors Figure 2: Continued Perceptions of Audit Service Quality and Auditor...
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
daugherty et al - 2012 - an examination of partner perceptions of partner rotation - direct and indirect consequences to audit quality
... regimes mandating audit partner rotation. On the other hand, Geiger and Raghunandan (2002), Myers et al. (2003), and Johnson et al. (2002) all found audit and financial reporting quality and audit ... of the research was to explore perceptions of mandatory partner rotation including the SOX-mandated changes—on quality -of- life and audit quality issu...
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 - 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
laurion et al - 2014 - u.s. audit partner rotations
... quality is Fitzgerald et al. (2014) in the United States not-for-profit setting, which also provides limited generalizability to the for-profit sector. Finally, while not looking at audit quality ... Azizkhani et al. 2013), Taiwan (e.g., Chi and Huang 2005; Chen et al. 2008; Chi et al. 2009), Germany (e.g., Gold et al. 2012), and China (e.g., Firth et al. 2012; Lennox...
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