minutti-meza - 2013 - does auditor industry specialization improve audit quality
Tài liệu Does Mandatory IFRS Adoption Improve the Information Environment? docx
...
1
DOES MANDATORY IFRS ADOPTION IMPROVE
THE INFORMATION ENVIRONMENT?
Joanne Horton
*
, George Serafeim
Đ
and Ioanna Serafeim
Ô
ABSTRACT
We examine the effect of mandatory ... clustered at the firm-year level.
22
the more incremental information IFRS reveals and/or the higher is the
increase in comparability. If IFRS adoption has a d...
Washington State Auditor’s Office Accountability Audit Report : King County pdf
...
County Council and Executive
King County
Seattle, Washington
Report on Accountability
Please find attached our report on King County s accountability and compliance with state ...
Washington State Auditor
Brian Sonntag
Washington State Auditor‘s Office
30
Schedule of Audit Findings and Responses
King County
June 1, 2009
1C....
Center for Audit Quality Observations on the Evolving Role of the Auditor: A Summary of Stakeholder Discussions doc
... “baseline”
CENTER FOR AUDIT QUALITY OBSERVATIONS ON THE EVOLVING ROLE OF THE AUDITORA SUMMARY OF STAKEHOLDER DISCUSSIONS
13
ã Auditorsshouldnotprovidetheirowndiscussionandanalysis(AD& ;A) orotherqualitativeanalysisofacompany
as ... Executive Managing Director and Chief Quality Of cer, Standard & Poor’s
Center for Audit Quality
Observations...
Does weight loss improve semen quality and reproductive hormones? results from a cohort of severely obese men doc
... data and interpretation of data. MB
contributed to acquisition of data and interpretation of the data. EHE
contributed to acquisition of data and interpretation of data. MLH
contributed to analysis ... data
and interpretation of data. JO contributed to analysis and interpretation of
data. JPB contributed to study design and analysis and interpretation of
data. CY...
abed - 2013 - the impact of auditor’s gender on audit fees - case of jordanian auditors al-badainah
... Hardies et al. (2010). On the other hand, one of the interviewees
mentioned that the fees of non -audit fees depend on the type, on the size of the service and on the type of the
client. This can ... of female licensed auditors consists
of 7 auditors from the total of 353 certified professional auditors as listed by JACPA in 2011 .The inte...
hossain - 2013 - effect of regulatory changes on auditor independence and audit quality
... = audit fees; NAS = auditor- provided non -audit services fees; TOTAL = total of audit and non -audit services
fees; FEERATIO = non -audit fees scaled by total audit and non -audit fees; AF_TA = audit ... (3.620)
INVESTMENTS -1 .350*** -1 .817*** -1 .332*** -1 .812***
(-5 .200) (-8 .080) (-5 .120) (-8 .070)
BIG4 -0 .270** -0 .183 -0 .266** -0...
hussein and mohdhanefah - 2013 - overview of surrogates to measure audit quality
... Journal of Business and Management; Vol. 8, No. 17; 2013
ISSN 183 3-3 850 E-ISSN 183 3-8 119
Published by Canadian Center of Science and Education
84
Overview of Surrogates to Measure Audit Quality ... definition for audit quality. In light of IFAC definition, audit
quality can be considered dichotomous. Audit is considered to be of poor quality...
dao and pham - 2014 - audit tenure, auditor specialization and audit report lag
... 379 2-3 792, 390 0-3 939, 399 0-3 999)
PWC Yes Yes
3 Manufacturing (252 0-2 589, 260 0-2 699, 275 0-
2769, 300 0-3 099, 320 0-3 569, 358 0-3 629, 370 0-
3709, 371 2-3 713, 371 5-3 715, 371 7-3 749, 375 2-
3791, 379 3-3 799, ... Consumer non-durables (010 0-0 999, 200 0-2 399,
270 0-2 749, 277 0-2 799, 310 0-3 199, 394 0-3 989)
PWC Yes Yes
2 Consume...
lim and tan - 2008 - non-audit service fees and audit quality- the impact of auditor specialization
... Total audit fees is the sum of audit fees and audit- related fees. Total non -audit fees is the sum of IS fees, tax fees, and other fees. Total fees is the sum of total audit fees and
total non -audit ... narrowing the scope of non -audit services and requiring disclosure
204 C Y. LIM AND H T. TAN
of both audit fees and fees...
lim and tan - 2010 - does auditor tenure improve audit quality moderating effects of industry specialization and fee dependence
... Does Auditor Tenure Improve Audit Quality?
Moderating Effects of Industry Specialization and
Fee Dependence*
CHEE-YEOW LIM, Singapore Management University
HUN-TONG TAN, Nanyang ... As auditor tenure increases, audit quality increases with
auditors’ industry specialization but is more likely so when fee depen-
dence is low.
Auditor tenure and...
idawati - 2014 - effect of audit rotation, audit fee and auditor competence to motivation auditor and implications on audit quality
... between audit
rotation, audit fee and auditor competence, (2) Influence of audit rotation, audit fee and auditor
competence on auditor motivation both simultaneously and partially, and (3) ...
result of this study indicates: (1) there is correlation between audit rotation, audit fee and auditor
competence, (2) audit rotation, audit...
minutti-meza - 2013 - does auditor industry specialization improve audit quality
... for auditor industry specialization. Conceptually,
DOES AUDITOR INDUSTRY SPECIALIZATION IMPROVE AUDIT QUALITY? 781
an audit firm may have extensive industry knowledge even when its
within -industry ... Measures of Auditor Industry
Specialization
The literature on auditor industry specialization has examined the im-
pact of the auditor s within -industry mar...
mohamed - 2010 - the impact of the auditor rotation on the audit quality - a field study from egypt
... proponents of the auditor rotation concept see that the main purpose of the
rotation is that the auditor tenure can negatively impact the audit quality where the auditor tenure increases
the auditor ...
attachment reasons between auditors and clients and at the same to make the Egyptian auditing
standards and regulations coping with the internationa...
mohamed and habib - 2013 - auditor independence, audit quality and the mandatory auditor in egypt
... of the rotation is that the auditor tenure can
negatively impact the audit quality where the auditor tenure increases the auditor lack
of independence and the auditors become lax in their audit ... document:
Diana Mostafa Mohamed Magda Hussien Habib , (2013) ," ;Auditor independence, audit quality and the
mandatory auditor rotation in Egyp...
lu - 2006 - does opinion shopping impair auditor independence and audit quality
... the
predecessor auditor s and the successor auditor s independence impaired
by dismissal threats and opinion shopping? Is the successor auditor s audit
quality lowerthan the predecessorauditor’saudit quality? Are ... successor auditor s independence is compromised by
dismissal threats and opinion shopping. Second, the successor auditor s
audit quality exceeds the...
Từ khóa:
- does a vegetarian diet improve skin
- does a vegan diet improve skin
- how can new technology improve air quality
- how can technology improve air quality
- improve the quality of retail banking
- how it may ensure and improve the quality of data
- — improve the quality of cancer care
- and edible films to improve the quality of raisin cereal systems