lennox - audit quality and auditor switching - some lessons for policy makers

... Organization of the Thesis 11 Chapter 2 State Ownership, Audit Quality and Earnings Management in China 2.1 Ownership Structure of Listed Companies in China 13 2.2 Audit Quality in China 15 I ... Significance of State Ownership in China 5 1.1.5 Significance of Audit Quality 6 1.1.6 Significance of Audit Quality in China 7 1.2 Objectives of...

Ngày tải lên: 01/06/2014, 14:02

... The IPO environment is Audit quality for Taiwan IPO firms 89 characterized by information asymmetry between management and investors (Leland and Pyle, 1977), and between informed and uninformed ... Audit quality and earnings management for Taiwan IPO firms Ken Y. Chen College of Management, National Cheng Kung University, Tainan, Taiwan Kuen-Lin Lin Sc...

Ngày tải lên: 06/01/2015, 19:41

... 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

... 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...

Ngày tải lên: 06/01/2015, 19:41

... 2 (Summer 2009) pp. 393402 â CAAA doi:10.1506/car.26.2.3 Discussion of Mandatory Audit Partner Rotation, Audit Quality, and Market Perception: Evidence from Taiwan * E. MICHAEL BAMBER, ... arguments that the costs of audit firm rotation (in Discussion of Mandatory Audit Partner Rotation and Audit Quality” 395 CAR Vol. 26 No. 2 (Summer 20...

Ngày tải lên: 06/01/2015, 19:41

... 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

... The Impact of Managing Director Changes and Financial Distress on Audit Qualification and Auditor Switching MOHAMMAD HUDAIB AND T.E. COOKE* Abstract: This study examines the interactive ... significant. Both audit qualifi- cation and auditor switching are thought to be functions of the size of the client i.e. the smaller the company t...

Ngày tải lên: 06/01/2015, 19:42

... April 1982 NOTES Qualified Audit Opinions and Auditor Switching Chee W. Chow and Steven J. Rice ABSTRACT: This study focuses on the influence of qualified opinions on auditor ... the "observed per- centage qualified& quot; proxy is potential auditor specializa- tion by auditor quality and self-selection by audit clients. Chow and...

Ngày tải lên: 06/01/2015, 19:42

... 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

... Woodland Road Bristol BS8 1TN England 2 Audit Quality and Auditor Switching: Some Lessons for Policy Makers 3 1. Introduction. This paper reviews the literature on audit quality and auditor switching ... shareholders and auditors, and a policy of mandatory auditor retention. In contrast, some countries have adopted policies of mandatory rotation, and h...

Ngày tải lên: 06/01/2015, 19:43

... Audit Quality and Auditor Size: An Evaluation of Reputation and Deep Pockets Hypotheses Clive S. Lennox* 1. INTRODUCTION There is now a great deal of evidence that large audit firms provide ... the predictions of the reputation and deep pockets hypotheses are identical ± large auditors are more accurate and incur less litigation than small auditors...

Ngày tải lên: 06/01/2015, 19:43

... between audit rotation, audit fee and auditor competence, (2) Influence of audit rotation, audit fee and auditor competence on auditor motivation both simultaneously and partially, and (3) ... result of this study indicates: (1) there is correlation between audit rotation, audit fee and auditor competence, (2) audit rotation, audit...

Ngày tải lên: 06/01/2015, 19:43

... of the rotation is that the auditor tenure can negatively impact the audit quality where the auditor tenure increases the auditor lack of independence and the auditors become lax in their audit ... document: Diana Mostafa Mohamed Magda Hussien Habib , (2013) ," ;Auditor independence, audit quality and the mandatory auditor rotation in Egyp...

Ngày tải lên: 06/01/2015, 19:43

... switched, the changes in operating income, market value of equity as well as the changes in total assets) explain the behaviour of ending audit firm tenure in of ce (i.e. audit switching) . The results ... Managerial Auditing Journal Auditor- client relationship: the case of audit tenure and auditor switching in Malaysia Abu Thahir Abdul Nasser...

Ngày tải lên: 06/01/2015, 19:43

... All ChuoAoyama Clients Feb-06 5 5 Mar-06 0 0 Apr-06 5 5 May-06 38 38 Jun-06 25 25 Jul-06 82 82 Aug-06 0 Sep-06 0 Oct-06 0 Nov-06 0 Dec-06 1 1 Jan-07 0 1 1 Feb-07 3 2 5 Mar-07 5 1 6 Apr-07 28 5 33 May-07 132 66 ... Time Fiscal Year Big Auditor Big Auditor Percent by Number of Clients Big Auditor Percent by Size of Client Non-Big Auditor Non-Big Auditor Percent by Number of Clients No...

Ngày tải lên: 06/01/2015, 19:43