kaplan and mauldin - 2008 - auditor rotation and the appearance of independence - evidence from non-professional investors

... β-glucosidases in the intestine and can be adminis- tered orally [27]. Therefore, the aim of the present study was to evaluate the inhibitory effect of some thioglycosides synthesized in our ... Paper Thioglycosides as inhibitors of hSGLT1 and hSGLT2: Potential therapeutic agents for the control of hyperglycemia in diabetes Francisco Castan...

Ngày tải lên: 26/10/2012, 10:04

... article, a conceptual framework is proposed for the management of public health and social issue behaviors. The article relies on education, marketing, and law as its three primary classes of strategic ... can consider variables relevant to the selection of education, marketing, and law as sets of tools that can be brought to bear on the management...

Ngày tải lên: 18/02/2014, 02:20

... specifically induced on arabinose and galacturonic acid and plays an important role in the degradation of pectic hairy regions Ronald P. de Vries 1† , Lucie Par ˇ enicova ´ 1‡ , Sandra W. A. Hinz 2 , ... Potato arabinogalactan consists of 86% D -galactose and 6.6% L -arabinose, while soy arabinogalactan consists of 57% D -galactose and 38% L -ar...

Ngày tải lên: 21/02/2014, 01:21

... installation of the Determining the Cost of Producing Ethanol from Corn Starch and Lignocellulosic Feedstocks A Joint Study Sponsored by: U.S. Department of Agriculture and U.S. Department of Energy October ... and cooling to affect the conversion of corn into ethanol. Steam is required to heat the milled corn to convert the starch to sugar...

Ngày tải lên: 22/02/2014, 05:20

... ABSTRACT Interactions Between Workers and the Technology of Production: Evidence from Professional Baseball * This paper examines how the effort choices of workers within the same firm ... off the effort of eac h other, and th us genera te a “negative int eraction” in the effort choices of co-worke rs. The theory is tested using panel data on the...

Ngày tải lên: 22/02/2014, 09:20

... Box 1346 Ann Arbor, Ml 4810 6-1 346 ABSTRACT OF DISSERTATION AUDITOR ROTATION AND AUDITOR INDEPENDENCE: AN INVESTIGATION USING SOCIAL IDENTITY THEORY AND ACCOUNTABILITY The AICPA and GAO claim ... â Jason Marlin Bergner 2011 ABSTRACT OF DISSERTATION AUDITOR ROTATION AND AUDITOR INDEPENDENCE: AN INVESTIGATION USING SOCIAL IDENTITY THEORY...

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

... permission. ABSTRACT Chung, Hyeesoo Hyun. Ph.D., Purdue University, August 2004. Selective Mandatory Auditor Rotation and Audit Quality: An Empirical Investigation of Auditor Designation Policy in Korea. ... o f the mandatory auditor rotation debate, including evidence supporting and opposing this policy measure. I also describe the auditor design...

Ngày tải lên: 06/01/2015, 19:42

... with permission of the copyright owner. Further reproduction prohibited without permission. Mandatory auditor rotation and retention: impact on market share Comunale, Christie L ;Sexton, Thomas ... Further reproduction prohibited without permission. Reproduced with permission of the copyright owner. Further reproduction prohibited without permission. Reproduced with permissi...

Ngày tải lên: 06/01/2015, 19:42

... Auditor rotation and the appearance of independence: Evidence from non-professional investors Steven E. Kaplan a, * , Elaine G. Mauldin b,1 a W.P. Carey School of Business, Arizona ... found. These findings suggest that compared to audit partner rotation, audit firm rotation does not strengthen independence in appearance among non-professional investors an...

Ngày tải lên: 06/01/2015, 19:43

... (Phone: 85 2-2 76 6-7 046; Fax: 85 2-2 33 0-9 845; E-mail: afjbkim@inet.polyu.edu.hk) 2 Selective Auditor Rotation and Earnings Management: Evidence from Korea Abstract In Korea, the regulatory ... Selective Auditor Rotation and Earnings Management: Evidence from Korea Jeong-Bon Kim, * Chung-Ki Min and Cheong H. Yi...

Ngày tải lên: 06/01/2015, 19:43

... switched, the changes in operating income, market value of equity as well as the changes in total assets) explain the behaviour of ending audit firm tenure in of ce (i.e. audit switching) . The results ... Managerial Auditing Journal Auditor- client relationship: the case of audit tenure and auditor switching in Malaysia Abu Thahir Abdul Nasser...

Ngày tải lên: 06/01/2015, 19:43

... LIU Wei LIU Xing Auditor switching, earnings manipulation and auditor independence: Evidence from A-share listed companies in China â Higher Education Press and Springer-Verlag 2008 Abstract ... and Yang(2001) found that only 2 cases of auditor switch in 1995, 10 in 1996, 23 in 1997, and 35 in 1998. Auditor switching, earnings manipula...

Ngày tải lên: 06/01/2015, 19:43

... her audit firm. The objective of this research is to study the different types of auditor’s report and audit rotation over the period of ten years (2003 - 2012). The rotation of audit is either ... (mandatory rotation of audit partner and voluntary rotation of audit firm) for the period of ten years; 4. To exam ine the assoc...

Ngày tải lên: 06/01/2015, 19:44

... regarding mandatory rotation and mandatory retention rules. Arrunada and Paz-Ares [1997], analyze the effect of mandatory auditor rotation on audit cost and quality. They show that mandatory ... effects that mandatory auditor rotation rules and mandatory auditor retention rules have on audit quality, and the impact of these rules on the fee that client fi...

Ngày tải lên: 06/01/2015, 19:44