jyh-shyan - 2014 - audit partner rotation, audit quality, and dynamic industry structure [mapr]

... 2 11111 '''( ) ( 2 ) '( ) '( ) ''( ) 0 2 fW r fW gW WfW σ γγγ = −++ =, and 2 (4) 1 1 1 1 1 ( ) ( 3 ) ''( ) ''( ) '''( ) ... the investors can threaten to withhold future funding and terminate the project. We analyze an optimal contract between the investors and the agent in this setting. An optimal contract...

Ngày tải lên: 12/01/2014, 22:16

... 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

... enhances auditor independence in appearance. Keywords Mandatory audit- partner rotation; Auditor-tenure; Audit quality; Perceptions of audit quality 2 Mandatory Audit- Partner Rotation, Audit Quality ... Mandatory Audit- Partner Rotation, Audit Quality and Market Perception: Evidence from Taiwan Wuchun Chi Department of Ac...

Ngày tải lên: 06/01/2015, 19:41

... interpreted with caution. Our inferences about the effect of mandatory partner rotation on audit quality and perceptions of audit Mandatory Audit Partner Rotation, Audit Quality, and Market Perception ... (Summer 2009) pp. 35991 â CAAA doi:10.1506/car.26.2.2 Mandatory Audit Partner Rotation, Audit Quality, and Market Perception: Evidence from...

Ngày tải lên: 06/01/2015, 19:41

... positive impact of mandatory rotation on audit quality. Table 4: Comparison between Perceptions of Auditors in Big-Sized and Non Big-Sized Auditing Firms about The Effect of Partner Rotation on Audit ... Big-sized auditing firms and Non Big-sized auditing firms indicated in Table 4. With respect to the implications of auditor rotation on audit quality,...

Ngày tải lên: 06/01/2015, 19:41

... 2 (Summer 2009) pp. 393402 â CAAA doi:10.1506/car.26.2.3 Discussion of Mandatory Audit Partner Rotation, Audit Quality, and Market Perception: Evidence from Taiwan * E. MICHAEL BAMBER, ... arguments that the costs of audit firm rotation (in Discussion of Mandatory Audit Partner Rotation and Audit Quality” 395 CAR Vol. 26 No. 2 (Summer 20...

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

... 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

... Words: Partner rotation, auditor independence, earnings quality, audit quality This research was supported by the Accounting and Audit Quality Research Program funded by the Capital Markets Co-Operative ... S.Taylor@unsw.edu.au 1 Audit Partner Rotation, Earnings Quality and Earnings Conservatism Abstract We provide evidence of an association betwe...

Ngày tải lên: 06/01/2015, 19:42

... regimes mandating audit partner rotation. On the other hand, Geiger and Raghunandan (2002), Myers et al. (2003), and Johnson et al. (2002) all found audit and financial reporting quality and audit ... of the research was to explore perceptions of mandatory partner rotation including the SOX-mandated changes—on quality -of- life and audit quality issu...

Ngày tải lên: 06/01/2015, 19:42

... on audit quality. Keywords: Sarbanes-Oxley; audit partner rotation; auditor independence; audit quality; quality of life. INTRODUCTION In our paper ‘‘An Examination of Partner Perceptions of Partner ... Indirect Consequences to Audit Quality ’ ( Daugherty et al. 2012), we surveyed practicing audit partners to examine their perceptions of mandatory a...

Ngày tải lên: 06/01/2015, 19:42

... suggest that auditors normally avoid audit clients that fall into the high-risk category (see Bedard et al. , 2008 for a review). Similarly, when the rotated-off partner considers whether to rotate back after the ... explanations for the audit partner rotation -back/ non -rotation -back practice. Recent literature (e.g., Chi et al. , 2009) has focused on the immediate...

Ngày tải lên: 06/01/2015, 19:42

... of Modern Accounting and Auditing, ISSN 154 8-6 583 May 2014, Vol. 10, No. 5, 52 8-5 36  Audit Partner Rotation, Audit Quality, and Dynamic Industry Structure ∗ Lan Jyh-shyan Providence ... AT1 -0 .001 (-0 .885) -0 .006 (-1 .522) AT2 -0 .002 (-0 .889) -0 .001 (-0 .249) SIZE -0 .092 (-7 .508) ** 0.059 (2.642) |TACC| 0.593 (12.064...

Ngày tải lên: 06/01/2015, 19:43

... Journal of Modern Accounting and Auditing, ISSN 154 8-6 583 April 2014, Vol. 10, No. 4, 42 5-4 41  Effects of Mandatory Audit Firm Rotation Upon Quality of Audit: The Perception of Audit Firms—Evidence ... require the mandatory audit firm rotation rule, while 15.1% of the respondents have a policy that requires the mandatory audit f...

Ngày tải lên: 06/01/2015, 19:43

... www.ccsenet.org/ijbm International Journal of Business and Management Vol. 6, No. 8; August 2011 ISSN 183 3-3 850 E-ISSN 183 3-8 119 44 Audit Firm Rotation, Audit Firm Tenure and Earnings Conservatism ... for short audit firm tenure than it is for medium and long audit firm tenure. Jenkins and Velury (2008) examined the association between earnin...

Ngày tải lên: 06/01/2015, 19:43