kilgore et al - 2011 - the relative importance of audit quality attributes
Research " CHIlD LABOR IN VIETNAM: THE RELATIVE IMPORTANCE OF POVERTY. RETURNS TO EDUCATION. LABOR MOB ILTTY. AND CREDIT CONSTRAINTS " pptx
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Ngày tải lên: 07/03/2014, 02:20
Báo cáo khoa học: "The relative importance of cork harvesting and climate for stem radial growth of Quercus suber " doc
... G. Oliveira et al .Stem growth of Quercus suber L. Original article The relative importance of cork harvesting and climate for stem radial growth of Quercus suber L. Graỗa Oliveira * , ... slow growth of Q. suber, its large hetero - geneity (size, form, age) and the recurrent cork harvesting. Here we present a first study of the effects of c...
Ngày tải lên: 08/08/2014, 14:21
benston et al - following the money; the enron failure and the state of the corporate disclosure (2003)
... : the Enron failure and the state of corporate disclosure / George Benston . . . [et al. ]. p. cm. Includes bibliographical references and index. ISBN 0-8 15 7-0 89 0-4 (cloth : alk. paper) 1. Disclosure ... Wagenhofer Following the Money 0 0-0 890-FM 1/30/03 9:33 AM Page i Following the Money The Enron Failure and the State of Corporat...
Ngày tải lên: 01/11/2014, 11:15
bédard et al - 2004 - the effect of audit committee expertise, independence and activity on aggressive earning management
... firms on their Abnormal Accruals. Abnormal Accruals is the abnormal component of total accruals estimated with the Jones cross- sectional model (see Equation (1)). -5 0% -4 0% -3 0% -2 0% -1 0% 0% 10% 20% 30% 12345 ... affect the likelihood of aggressive earnings management. For the third aspect of committee The Effect of Audit Committee Experti...
Ngày tải lên: 02/01/2015, 17:34
chi et al - 2010 - the effects of auditors’ pre-client and client-specific experience on earnings quality and perceptions of earnings quality in taiwan
... perceptions of earnings quality. - 14 - 4. Empirical Models and Results In this section, we examine the effects of auditors’ pre-client and client-specific experience on earnings quality and ... The Effects of Auditors’ Pre-Client and Client-Specific Experience on Earnings Quality and Perceptions of Earning...
Ngày tải lên: 06/01/2015, 19:41
chi et al - 2011 - the effects of audit partner pre-client and client-specific experience on earnings quality and on perceptions of audit quality
... on Earnings Quality and on Perceptions of Audit Quality SUMMARY: We examine the effects of auditors‘ pre-client and client-specific experience on earnings quality and on perceptions of ... on earnings quality or the effect of pre-client and client-specific experience on perceptions of audit quality. - 21 -...
Ngày tải lên: 06/01/2015, 19:41
blouin et al - 2005 - the ultimate form of mandatory auditor rotation - the case of former arthur andersen clients
... The Ultimate Form of Mandatory Auditor Rotation: The Case of Former Arthur Andersen Clients Jennifer Blouin University of Pennsylvania Barbara Grein Drexel ... represented the ceremonial nail in the coffin. Supporting this position, the Wall Street Journal stated “In the 212-year history of the U.S. financial markets, no major financial-serv...
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
![cameran et al - 2005 -the audit firm rotation rule - a review of the literature [mafr]](https://media.store123doc.com/images/document/2015_01/06/medium_2hsVvp4iLH.jpg)
cameran et al - 2005 -the audit firm rotation rule - a review of the literature [mafr]
... data. The analyzed articles on this topic are grouped on the basis of the method of analysis used. Archival analysis Riuz-Barbadillo and Gòmez-Aguilar (Riuz-Barbadillo and Gòmez-Aguilar, ... was expressed by Assirevi, (Italian Association of Audit Firms) during an Italian parliamentary hearing after the Parmalat scandal. More recently, Assirevi issued a letter against...
Ngày tải lên: 06/01/2015, 19:41
![gold et al - 2012 -the effect of engagement and review partner tenure and rotation on audit quality - evidence from germany [mapr]](https://media.store123doc.com/images/document/2015_01/06/medium_YF2viUqvRF.jpg)
gold et al - 2012 -the effect of engagement and review partner tenure and rotation on audit quality - evidence from germany [mapr]
... with audit quality. Next, we consider how tenure and rotation of the review partner may affect audit quality. Quality review partner tenure, rotation, and audit quality The general purpose of ... potential effects of engagement partner tenure and rotation on audit quality. Engagement partner tenure, rotation, and audit quality...
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
![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
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