lim and tan - 2010 - does auditor tenure improve audit quality moderating effects of industry specialization and fee dependence

... data and interpretation of data. MB contributed to acquisition of data and interpretation of the data. EHE contributed to acquisition of data and interpretation of data. MLH contributed to analysis ... data and interpretation of data. JO contributed to analysis and interpretation of data. JPB contributed to study design and analysis and interpretation of data. CY...

Ngày tải lên: 22/03/2014, 12:20

... Department of Reproductive Health and Research including the UNDP/UNFPA/WHO/World Bank Special Programme of Research, Development and Research Training in Human Reproduction (HRP) Annual ... Second International Family Planning Conference in Dakar Senegal, in late 2011. The conference addressed developments in family planning programme...

Ngày tải lên: 23/03/2014, 06:20

... after the closing date will not be considered. This is trial version www.adultpdf.com 1 Financial Audit Services: On behalf of the Comptroller and Auditor General and the Northern Ireland Audit ... responsibility for signing the audit certificate for the accounts of all of the organisations included in this invitation to tender. 2.3 Th...

Ngày tải lên: 19/06/2014, 21:20

... Tajali et al.: Effects of low power laser irradiation on bone healing in animals: a meta-analysis. Journal of Orthopaedic Surgery and Research 2010 5:1. Bashardoust Tajali et al. Journal of Orthopaedic ... moment Bashardoust Tajali et al. Journal of Orthopaedic Surgery and Research 2010, 5:1 http://www.josr-online.com/content/5/1/1 Pag...

Ngày tải lên: 20/06/2014, 07:20

... Natural history and determinants of clinical Severity of sickle cell disease. Curr Opin Hematol 1995, 2:103-108. Balogun et al. Journal of Orthopaedic Surgery and Research 2010, 5:2 http://www.josr-online.com/content/5/1/2 Page ... equally Department of Surgery, College of Medicine, University of Lagos (CMUL)/ Lagos University Teaching Hospital (LUTH), PMB 1...

Ngày tải lên: 20/06/2014, 07:20

... Anatomical, Clinical and Electrical Observations in Piriformis Syndrome. Journal of Orthopaedic Surgery and Research 2010 5:3. Jawish et al. Journal of Orthopaedic Surgery and Research 2010, 5:3 http://www.josr-online.com/content/5/1/3 Page ... years .Notethetransversefibrousband squeezing the sciatic nerve. Jawish et al. Journal of Orthopaedic...

Ngày tải lên: 20/06/2014, 07:20

... dissection of the medial knee showing the anatomic location of the saphenous nerve (asterisk) in relation to the 3 Steinman pins. Kwon et al. Journal of Orthopaedic Surgery and Research 2010, 5:4 http://www.josr-online.com/content/5/1/4 Page ... Scopus and Google Scholar ã Research which is freely available for redistribution Submit your manuscript at www.biomed...

Ngày tải lên: 20/06/2014, 07:20

... 10.1051/forest:2003058 Original article Growth, damage and net nitrogen uptake in Picea abies (L.) Karst. seedlings, effects of site preparation and fertilisation Fredrik NORDBORG*, Urban NILSSON Swedish University of ... following hypotheses: (i) site preparation increases seedling initial growth and reduces damage during the first year after plant...

Ngày tải lên: 08/08/2014, 01:21

... Blom et al., Low Sense of Coherence (SOC) is a mir- ror of general anxiety and persistent depressive symptoms in adolescent girls - a cross-sectional study of a clinical and a non -clinical cohort ... original work is properly cited. Research Low Sense of Coherence (SOC) is a mirror of general anxiety and pe...

Ngày tải lên: 12/08/2014, 01:21

... Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality? Chih-Ying Chen * Department of Accounting ... between audit firm tenure and earnings quality (JKR; MMO; Ghosh and Moon 2003), we use discretionary accruals as a proxy for earnings quality and investiga...

Ngày tải lên: 06/01/2015, 19:41

... EVIDENCE ON THE JOINT EFFECTS OF AUDITOR TENURE AND NON-AUDIT FEES Abstract This study examines whether the impact of non-audit fees on auditor independence is contingent on auditor tenure. ... earlier, we use the log of audit fees, the log of non-audit fees, the log of total fees and the ratio of non-audit fees to to...

Ngày tải lên: 06/01/2015, 19:42

... 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

... for auditor industry specialization. Conceptually, DOES AUDITOR INDUSTRY SPECIALIZATION IMPROVE AUDIT QUALITY? 781 an audit firm may have extensive industry knowledge even when its within -industry ... Measures of Auditor Industry Specialization The literature on auditor industry specialization has examined the im- pact of the auditor s within -industry mar...

Ngày tải lên: 06/01/2015, 19:43