minutti-meza - 2013 - does auditor industry specialization improve audit quality

... 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...

Ngày tải lên: 18/02/2014, 01:20

... 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....

Ngày tải lên: 06/03/2014, 23:20

... “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...

Ngày tải lên: 15/03/2014, 20:20

... 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...

Ngày tải lên: 22/03/2014, 12:20

... 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...

Ngày tải lên: 06/01/2015, 19:41

... = 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...

Ngày tải lên: 06/01/2015, 19:42

... 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...

Ngày tải lên: 06/01/2015, 19:42

... 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...

Ngày tải lên: 06/01/2015, 19:42

... 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...

Ngày tải lên: 06/01/2015, 19:43

... 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...

Ngày tải lên: 06/01/2015, 19:43

... 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...

Ngày tải lên: 06/01/2015, 19:43

... 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...

Ngày tải lên: 06/01/2015, 19:43

... 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...

Ngày tải lên: 06/01/2015, 19:43

... 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...

Ngày tải lên: 06/01/2015, 19:43

... 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...

Ngày tải lên: 06/01/2015, 19:43