lim and tan - 2008 - non-audit service fees and audit quality- the impact of auditor specialization

... securitisation implies stronger effects of monetary policy on the economy and on residential property prices (CGFS 2006). On the other hand, Tsatsaronis and Zhu (2004) conjecture that the prevalence of ... (2003), Financial Systems and the Role of Banks in Monetary Policy Transmission in the Euro Area,” in: Ignazio Angeloni, Anil K. Kashyap and Benoi...

Ngày tải lên: 24/10/2012, 09:40

... Nielsen, SQL Server MVP Companion eBook Available THE APRESS ROADMAP Accelerated SQL Server 2008 Beginning SQL Server 2008 for Developers Beginning SQL Queries Beginning Database Design Pro SQL Server ... Optimization Pro SQL Server 2000 Database Design US $59.99 Shelve in Databases /SQL Server User level: Intermediate–Advanced Davidson Pro SQ...

Ngày tải lên: 29/10/2013, 15:15

... books including SQL in a Nutshell (O’Reilly, 2004), Pro SQL Server 2005 Database Design and Optimization (Apress, 2006), and Database Benchmarking: Practical Methods for Oracle & SQL Server (Rampant, ... primary areas of interest are database architecture and coding in T -SQL, and he has experience designing many databases and writing thousands of stored pr...

Ngày tải lên: 29/10/2013, 15:15

... make up the table In SQL Server and most databases—it is common to consider the catalog as a collective description of the tables and other structures in the database. SQL Server exposes the heading information ... a few references to SQL Server. Generally speaking, the logical model of any relational database will be the same, be it for SQL Server, Oracle, Informix, DB2,...

Ngày tải lên: 08/11/2013, 21:15

... invoices, bills, and computer-generated notices): These usu- ally have some sort of number assigned when they are printed. ã For products for sale: These could be product numbers (product names ... of production T he simple-to-use smart key values serve an important purpose to the end user, in that the technician who received the product can decipher the value and see that in fact this pr...

Ngày tải lên: 08/11/2013, 21:15

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Ngày tải lên: 18/02/2014, 11:20

... field. And 32 Whatever Happened to Frank and Fearless? The role of the APS is to serve the Government of the day: to provide the same high standard of policy advice, implementation and professional support, ... questioned. The second is the introduction into the public service of new models of organisation, administration and behaviour, kno...

Ngày tải lên: 06/03/2014, 13:20

... York as stage -manager of the Madison Square Theater. Charles and Belasco came east together, and the intimacy of this trip tightened the bond between them. The train that carried them was speeding ... fascinated by the lure of English life, bought a small hotel near London and settled down. This left the managership of the company vacant. Although Charle...

Ngày tải lên: 23/03/2014, 05:20

... this article as: De Vries et al.: A retrospective evaluation of the impact of a dedicated obstetric and neonatal transport service on transport times within an urban setting. International Journal ... neonatal transport service on transport times within an urban setting Shaheem De Vries * , Lee A Wallis and David Maritz Abstract Ob...

Ngày tải lên: 21/06/2014, 03:20

... Sarbanes-Oxley Act, rewards to the auditor in the form of future additional non -audit service fees from current-year high fee-growth-opportunity clients adversely affect audit quality. This effect is particularly ... opportunities. Geiger and Blay (2012) also consider the effects of future fees on audit quality. However, in contrast to our study, they examine the eff...

Ngày tải lên: 06/01/2015, 19:41

... Hardies et al. (2010). On the other hand, one of the interviewees mentioned that the fees of non -audit fees depend on the type, on the size of the service and on the type of the client. This can ... of female licensed auditors consists of 7 auditors from the total of 353 certified professional auditors as listed by JACPA in 2011 .The inte...

Ngày tải lên: 06/01/2015, 19:41

... Total audit fees is the sum of audit fees and audit- related fees. Total non -audit fees is the sum of IS fees, tax fees, and other fees. Total fees is the sum of total audit fees and total non -audit ... narrowing the scope of non -audit services and requiring disclosure 204 C Y. LIM AND H T. TAN of both audit fees and fees...

Ngày tải lên: 06/01/2015, 19:43

... Does Auditor Tenure Improve Audit Quality? Moderating Effects of Industry Specialization and Fee Dependence* CHEE-YEOW LIM, Singapore Management University HUN-TONG TAN, Nanyang ... As auditor tenure increases, audit quality increases with auditors’ industry specialization but is more likely so when fee depen- dence is low. Auditor tenure and...

Ngày tải lên: 06/01/2015, 19:43

... tests compare a mandatory rotation condition against the no mandatory condition. For example, the overall hypothesis of no association between mandatory rotation condition and the use of a negotiating ... test of H1 consists of a general comparison across manda- tory and no mandatory rotation conditions of the percentage of messages coded to each of the four...

Ngày tải lên: 06/01/2015, 19:44

... GUEST EDITORIAL Corporate governance, accountability and mechanisms of accountability: an overview Niamh M. Brennan University College Dublin, Ireland, and Jill Solomon University of Cardiff, Wales, ... the interests of management and shareholders, and with mechanisms of accountability such as audit committees, internal audit and risk management as assur...

Ngày tải lên: 06/01/2015, 19:49