jenkins and vermeer - 2013 - audit firm rotation and audit quality - evidence from academic research [mafr]

... such as the appointment and remuneration of the auditors by the audited firm, low levels of audit firm rotation or the provision of non audit services by audit PCAOB Release No. 2011-006 August ... prohibits auditors from providing certain non- audit services to clients and imposes mandatory audit partner rotation. These and other reforms were part of Congress&apo...

Ngày tải lên: 29/03/2014, 22:20

... prohibited without permission. Audit Firm Rotation and Audit Quality Arel, Barbara;Brody, Richard G;Pany, Kurt The CPA Journal; Jan 2005; 75, 1; ProQuest Central pg. 36 Reproduced with permission

Ngày tải lên: 06/01/2015, 19:41

... International Accounting xxx (2013) xxx–xxx Please cite this article as: Bandyopadhyay, S.P., et al. , Mandatory audit partner rotation, audit market concentration, and audit quality: Evidence from China, ... International Accounting xxx (2013) xxx–xxx Please cite this article as: Bandyopadhyay, S.P., et al. , Mandatory audit partner rotation, audit...

Ngày tải lên: 06/01/2015, 19:41

... Mandatory Audit Firm Rotation and Audit Quality: Evidence from the Italian Setting Authors: Mara Cameran Università Bocconi, Milan, Italy mara .cameran@ unibocconi.it Annalisa ... Italy annalisa.prencipe@unibocconi.it Marco Trombetta IE Business School, Spain Marco.Trombetta@ie.edu 2 Mandatory Audit Firm Rotation and Audit Qualit...

Ngày tải lên: 06/01/2015, 19:41

... likelihood of rotation. 6 Evidence in Favor of Mandatory Audit Firm Rotation Proponents of mandatory audit firm rotation argue that long tenure impairs the independence of the auditor. This ... characteristics. The results of this analysis may be particularly informative to the Board as they reveal the possible triggers of investors’ reactions to...

Ngày tải lên: 06/01/2015, 19:41

... with mandatory audit firm rotation Mixed Kwon et al. (2011) Mandatory audit firm rotation and audit quality Korean audits from 2000 to 2007 Audit quality was unchanged after mandatory audit firm rotation ... subjects and 72 auditor subjects Auditor independence is higher in the presence of mandatory audit firm rotation Yes Geiger and Raghunandan (2002) Audit...

Ngày tải lên: 06/01/2015, 19:41

... length of the auditor ten- ure within rotation have on the bank loan of cers’ per- ceptions of audit firms’ independence? RQ2a: Does the rotation of the external audit firm affect the bank loan of cers’ ... whether the pres- ence of an audit firm rotation policy impacts bank loan of cers’ perceptions of audit quality (Q2a) and the impact, if any...

Ngày tải lên: 06/01/2015, 19:42

... than the related benefits of such regulations (Hussey and Lan, 2001). 3.4 Analytical Research Finally, analytical research generally reveals positive effects of mandatory firm rotation on auditor independence, ... is important to consider metho dological limit- ations, such as a lack of external validity of analytical and experimental research, and survey results can be b...

Ngày tải lên: 06/01/2015, 19:42

... Mandatory Audit Firm Rotation and Audit Quality: Empirical Evidence from the Korean Audit Market 1. Introduction The Korean Financial Supervisory Services (FSS) has mandated audit firm rotation ... Korea between 2000 and 2007, this study examines the effect of mandatory audit firm rotation on audit hours, audit fees, and audit qua...

Ngày tải lên: 06/01/2015, 19:43

... 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

... firm rotation on audit quality, rotation may nevertheless be effective in increasing perceived audit quality. Audit quality comprises actual and perceived quality (Taylor, 2005). Actual quality ... perception of audit quality on mandatory audit firm rotation, as well as total audit quality combining both actual and perceived quality. The proxies used in...

Ngày tải lên: 06/01/2015, 19:43

... reproduction prohibited without permission. Audit firm rotation in Malaysia: Prospects and problems Jaffar, Nahariah ;Alias, Norazlan Finance India; Sep 2002; 16, 3; ProQuest Central pg. 933 Reproduced

Ngày tải lên: 06/01/2015, 19:43

... 11 7-1 42. IIA (2012), “Mandatory audit firm rotation too costly with minimal benefit”, Institute of Internal Auditors, available at: http://inaudit.com/regulatory/mandatory -audit- firm -rotation- too- costly-with-minimal-benefit-iia-12870/ Jenkins, ... for understanding and researching audit quality , Auditing: A Journal of Practice & Theory, Vol. 30 No. 2, pp. 12 5-1 52. Geig...

Ngày tải lên: 06/01/2015, 19:43

... to auditors’ decision making (Hopwood et al. 1994). Does Mandatory Audit Firm Rotation Enhance Auditor Independence? Evidence from Spain 119 Auditing: A Journal of Practice & Theory May 2009 American ... lower in the mandatory rotation period compared with the post -mandatory rotation Does Mandatory Audit Firm Rotation Enhance Auditor Indepe...

Ngày tải lên: 06/01/2015, 19:44

... yazawa@ busi.aoyama.ac.jp 2 Does Long Audit Partner Tenure Decrease Earnings Quality? Evidence from Japan Abstract: This study examines the relationship between audit partner tenure and audit quality by using ... Does Long Audit Partner Tenure Decrease Earnings Quality? Evidence from Japan Kenichi Yazawa 1 School of Business...

Ngày tải lên: 06/01/2015, 19:44