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kim et al - 2004 - selective auditor rotation and earnings management - evidence from korea

cheung et al - 2007 - do investors really value corporate governance - evidence from the hong kong market [hcgi]

cheung et al - 2007 - do investors really value corporate governance - evidence from the hong kong market [hcgi]

... Do Investors Really Value Corporate Governance? Evidence from the Hong Kong Market Yan-Leung Cheung Department of Economics and Finance, City University of Hong Kong, Tat Chee ... on the firms’fiscal year ends. Firm market values and other performance data are Do Investors Really Value Corporate Governance? 97Table 1. Variable DefinitionsVariables DescriptionsCGI Corporate ... (ROE) as the dependent variables. MTBV is the market value divided by the book value of common stock. ROE is net income after taxes divided by the book value of equity. CGI is the Corporate Governance...
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davidson et al - 2005 - internal governance structures and earnings management

davidson et al - 2005 - internal governance structures and earnings management

... endogenous to the internal governance mechanisms we examine.CAFAANZ, 2005 244 R. Davidson et al. / Accounting and Finance 45 (2005) 241–2672.2. Internal governance structureThe internal governance ... governance and risk management. CAFAANZ, 2005 R. Davidson et al. / Accounting and Finance 45 (2005) 241–267 243Our principal tests, using absolute discretionary accruals to measure earnings man-agement, ... relation-ships between audit committee characteristics and earnings management (Chtourou et al. , 2001; Xie et al. , 2001; Klein, 2002a).The examination of the association between internal governance...
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arel et al - 2005 - audit firm rotation and audit quality [mafr]

arel et al - 2005 - audit firm rotation and audit quality [mafr]

... prohibited without permission. Audit Firm Rotation and Audit Quality Arel, Barbara;Brody, Richard G;Pany, KurtThe CPA Journal; Jan 2005; 75, 1; ProQuest Centralpg. 36Reproduced with permission...
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brooks et al - 2012 - audit firm tenure and audit quality - evidence from u.s. firms [mafr]

brooks et al - 2012 - audit firm tenure and audit quality - evidence from u.s. firms [mafr]

... later years of audit firm tenure determines that audit quality is a concave function of audit firm tenure audit quality is likely to increase with audit firm tenure in earlier years and is likely ... relationship between auditor tenure and audit quality (Chi and Huang 2005; Davis et al. 2009; Boone et al. 2009). They find that both short and long tenure are associated with low audit quality, suggesting ... the relation between auditor tenure and audit quality, and the turning point of audit quality below. 3.2.1 BigN versus Non-BigN Watts and Zimmerman (1981) predict that large audit firms supply...
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cameran et al - 2012 - mandatory audit firm rotation and audit quality - evidence from the italian setting [mafr]

cameran et al - 2012 - mandatory audit firm rotation and audit quality - evidence from the italian setting [mafr]

... 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 Quality: Evidence from the Italian Setting ... surrounding the MAR rule. In particular, we investigate the effects of mandatory audit firm rotation on audit quality while taking advantage of the unique institutional setting provided by the Italian...
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gul et al - 2013 - do individual auditors affect audit quality - evidence from archival data

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 audit quality at the individual auditor ... of audit quality, this finding suggests that the documented effects of individual auditors indeed capture differences in audit quality across preprintaccepted manuscript - 5 - individual auditors. ...
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kwon et al - 2010 - mandatory audit firm rotation and audit quality - evidence from the korean audit market [mafr]

kwon et al - 2010 - mandatory audit firm rotation and audit quality - evidence from the korean audit market [mafr]

... 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 quality. Since the Korean government mandated audit firm rotation ... the effect of mandatory audit firm rotation on audit hours, audit fees, and audit quality. Since the Korean government mandated audit firm rotation in 2006, (1) audit hours increased, (2) audit...
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lee et al - 2006 - auditor conservatism and audit quality - evidence from ipo earnings forecasts

lee et al - 2006 - auditor conservatism and audit quality - evidence from ipo earnings forecasts

... thecommon auditor size-based proxy for audit quality. Several studies focus on the link between audit quality (proxied by Big 6) and the accrualcomponent of earnings. 7Francis et al. (1999)demonstrate ... Auditor Conservatism and Audit Quality: Evidence from IPO Earnings Forecasts Philip J. Lee, 1Sarah J. Taylor2 and Stephen L. Taylor31University of Sydney, Australia2University ... statistically significantly different from non-Big 6 auditees at 10%, 5%, 1% levels. Auditor Conservatism and Audit Quality 189Int. J. Audit. 10: 183199 (2006) â 2006 The Author(s)Journal compilation...
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jenkins and vermeer - 2013 - audit firm rotation and audit quality - evidence from academic research [mafr]

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

... 11 7-1 42.IIA (2012), “Mandatory audit firm rotation too costly with minimal benefit”, Institute of InternalAuditors, 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.Geiger, M. and Raghunandan, K. (2002), “Auditor tenure and audit reporting ... Audit firm rotation and audit quality: evidence from academic research David S. Jenkins and Thomas E. Vermeer Department of Accounting & MIS, University...
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kim et al - 2004 - selective auditor rotation and earnings management - evidence from korea

kim et al - 2004 - selective auditor rotation and earnings management - evidence from korea

... (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 Current Draft June 2004 ... financial reporting. JEL classification: G38; L15; L84 Keywords: Selective Auditor Rotation; Audit Quality; Earnings management 3 Selective Auditor Rotation and Earnings Management: ...
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sori and karbhari - 2005 - auditor appointment, rotation and independence some evidence from malaysia

sori and karbhari - 2005 - auditor appointment, rotation and independence some evidence from malaysia

... Keywords: Appointment, Rotation of Firms, and Rotation of Partners, Independence, Malaysia, and Conflict of Interest AUDITOR APPOINTMENT, ROTATION AND INDEPENDENCE: SOME EVIDENCE FROM MALAYSIA ... AUDITOR APPOINTMENT, ROTATION AND INDEPENDENCE: SOME EVIDENCE FROM MALAYSIA Dr. Zulkarnain Muhamad Sori and Dr. Yusuf Karbhari Abstract The aim ... the impact to auditor independence if the mandate to appoint auditor to regulatory body and exist auditor rotation scheme. This study sampled Malaysian auditors, loan officers and senior managers...
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raiborn et al - 2006 - should auditor rotation be mandatory

raiborn et al - 2006 - should auditor rotation be mandatory

... maximum number of years prior to mandatory rotation, the number ofyears before a firm could recompete for an audit client after mandatory rotation, whether mandatory rotation would be applied ... reserverecognition, asset valuationbases, or asset amortization peri-ods. The determination betweenconservative versus aggressivepositions is not a clear-cut onebut should be based on the trans-parency ... billion, Par-malat had been included in the30 most valuable companies onthe Milan Stock Exchange. Deloitte & Touche of Italyserved as Parmalat’s primary auditor between 1999 and Janu-ary...
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walker et al - 2001 - mandatory auditor rotation - arguments and current evidence

walker et al - 2001 - mandatory auditor rotation - arguments and current evidence

... permission. Mandatory auditor rotation: Arguments and current evidence Walker, Paul L;Lewis, Barry L;Casterella, Jeffrey RAccounting Enquiries; Spring 2001; 10, 2; ProQuest Centralpg. 209Reproduced...
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cheung et al - 2007 - do investors really value corporate governance - evidence from the hong kong market [hcgi]

cheung et al - 2007 - do investors really value corporate governance - evidence from the hong kong market [hcgi]

... Do Investors Really Value Corporate Governance? Evidence from the Hong Kong Market Yan-Leung Cheung Department of Economics and Finance, City University of Hong Kong, Tat Chee ... on the firms’fiscal year ends. Firm market values and other performance data are Do Investors Really Value Corporate Governance? 97Table 1. Variable DefinitionsVariables DescriptionsCGI Corporate ... (ROE) as the dependent variables. MTBV is the market value divided by the book value of common stock. ROE is net income after taxes divided by the book value of equity. CGI is the Corporate Governance...
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jaggi et al - 2009 - family control, board independence and earnings management evidence based on hong kong firms

jaggi et al - 2009 - family control, board independence and earnings management evidence based on hong kong firms

... StatesbThe Hong Kong Polytechnic University, Hong Kong cDepartment of Accountancy, City University of Hong Kong, Hong Kong dSchool of Accounting and Finance, The Hong Kong Polytechnic University, Hong ... association between corporate board independence and earnings manage-ment in Hong Kong firms. Additionally, it examines whether family control influences the associationbetween INEDs and earnings quality. ... proportion ofINEDs on corporate boards results in more effective monitoring of earnings management that in-creases earnings quality. The results based on family- controlled and non -family- controlled...
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