knechel et al - 2013 - audit quality - insights from the academic literature [aq]

... three Board characteristics and quality of fi nancial reporting 387 regression equations to explore the correlation between board composition and the quality of financial reporting. 2.1 Board ... between board characteristics and the quality of financial reporting by means of theoretical analysis and empirical testing. We then proceeded to probe...

Ngày tải lên: 02/01/2015, 17:34

... 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

... The IPO environment is Audit quality for Taiwan IPO firms 89 characterized by information asymmetry between management and investors (Leland and Pyle, 1977), and between informed and uninformed ... Audit quality and earnings management for Taiwan IPO firms Ken Y. Chen College of Management, National Cheng Kung University, Tainan, Taiwan Kuen-Lin Lin Sc...

Ngày tải lên: 06/01/2015, 19:41

... Audit firm, corporate governance, and audit quality: Evidence from Bahrain Jasim Al-Ajmi ⁎ Department of Economics and Finance, College of Business Administration, University of Bahrain, ... size, corporate governance, and audit quality is imperative to set the ground for the stage for the author's survey results. The relationship betweenthe audit- firm siz...

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

... 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 l...

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

... 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

... 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

... 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

... 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

... the common auditor size-based proxy for audit quality. Several studies focus on the link between audit quality (proxied by Big 6) and the accrual component of earnings. 7 Francis et al. (1999) demonstrate ... Auditor Conservatism and Audit Quality: Evidence from IPO Earnings Forecasts Philip J. Lee, 1 Sarah J. Taylor 2 and Stephen L. Taylor 3 1 Universi...

Ngày tải lên: 06/01/2015, 19:43

... financial-reporting quality associated with long audit-firm tenures. Audit-Firm Tenure and the Quality of Financial Reports 653 CAR Vol. 19 No. 4 (Winter 2002) Sensitivity analysis A further analysis ... to the properties of accruals used as proxies for financial-reporting quality in this study. Finally, the Audit-Firm Tenure and the Quality of Financial...

Ngày tải lên: 06/01/2015, 19:43

... misstatements. The auditor conducting the audit may define high audit quality as satisfactorily completing all tasks required by the firm’s audit methodology. The audit firm may evaluate a high -quality audit ... review. The quality of the audit depends on the quality of auditor judgments during all stages of the audit; therefore, we first discuss audit qual...

Ngày tải lên: 06/01/2015, 19:43

... src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAA3YAAAQYCAIAAADNltx+AAAACXBIWXMAABYlAAAWJQFJUiTwAAAgAElEQVR42uzde3hU9YHw8ZlkEgZNIFlBEiUKq1kNchG34AJeamClxkIt2u1acVHR1RYsVhFopc+6j7gVRKkubNFdXYOGrVTxSlRUdFWgBYtF1KyiRoyaQKiEkDWTySTz/jFv5807CRhuGujn80c7+c2Zc4Y5+zz77e/cAvF4PAAAAAdOKPFfQhMAgAMiGAym+RUAADiwJCYAABITAACJCQCAxAQAAIkJAIDEBABAYgIAgMQEAEBiAgAgMaErisVifgQA+BqF/AQcoiKRSHV1dUVFxRtvvLFjx45I...

Ngày tải lên: 06/01/2015, 19:49