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...
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...
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...
gonzález-díaz et al - 2014 - auditor tenure and audit quality in spanish state-owned foundations
...
has
retained
the
auditor
+
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press
as:
González-Díaz,
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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...
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...
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...
![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...
![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...
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...
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...
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...
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...
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...