james et al - 2014 - audit rotation; creative accounting, audit independence and objectivity nigeria
![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
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
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
gul et al - 2013 - do individual auditors affect audit quality - evidence from archival data
... Quality? Evidence from Archival Data ABSTRACT We examine whether and how individual auditors affect audit outcomes using a large set of archival Chinese data. We analyze about 800 individual auditors ... of individual auditors in determining audit quality. For example, Chen et al. (2010) perform one of the first analyses of how economic dependence affects...
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
kilgore et al - 2011 - the relative importance of audit quality attributes
... ‘Auditor Tenure and Audit Quality , Auditing: A Journal of Practice and Theory, 21, 1: 187–96. C 2011 CPA Australia Australian Accounting Review 263 The Relative Importance of Audit Quality Attributes ... review Figure 1 The relative importance of attributes for all respondents C 2011 CPA Australia Australian Accounting Review 259 The Relative Importanc...
Ngày tải lên: 06/01/2015, 19:43
roush et al - 2011 - auditor rotation - the pcaob considers a new direction
... Independence and Auditor Rotation, ‘‘to e xplore whether there are other approaches that could more systematically insulate auditors from the forces that pull them away from the necessary mindset’’ (PCA ... defines audit failure as the following: ‘‘In this context, an audit failure is a failure to obtain reasonable assurance about whether the financial statements are free of mat...
Ngày tải lên: 06/01/2015, 19:44
alhazaimeh et al - 2014 - the impact of cg and ownership structre on voluntary disclosure in annual reports among listed jordanian companies
... over-identifying restrictions examines the overall validity of the instruments by analyzing the sample analogue of the moments conditions used in the estimation process. If the moment condition holds, then ... help in recognizing the financial position of the company, reflect the operation, structural and financial picture of the corporations to the stak...
Ngày tải lên: 06/01/2015, 19:46