lowensohn et al - 2007 - an empirical investigation of auditor rotation requirements

... classifications of these industries. The rate of cases of default in this group (19.5 percent of the bonds and 26.3 percent of the firms) is greater than that of the sample (9.0 percent of the bonds and ... (SIC) of the Sample The table describes the one digit standardized industrial classification of the issuers of all bonds in the sample and the...

Ngày tải lên: 16/02/2014, 03:20

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Ngày tải lên: 18/02/2014, 11:20

... N- gram Weighting: Reducing Training Data Mismatch in Cross-Domain Language Model Estimation. In Pro- ceedings of the Conference on Empirical Methods in Natural Language Processing, pages 829–838. Dietrich ... Computational Linguistics An Empirical Investigation of Discounting in Cross-Domain Language Models Greg Durrett and Dan Klein Computer Science Division Un...

Ngày tải lên: 20/02/2014, 04:20

... considers joint actions as decomposable into in- dependent Influence-on-Speaker / Hearer dimensions. 4Space constraints prevent discussion of segments. 326 An Empirical Investigation of Proposals ... 1.2 When the antecedent of a Commit is an AD+O and indeterminate, the intervening dialogue renders the solution size determinate. In 6 out of the 7 indeterminate a...

Ngày tải lên: 20/02/2014, 18:20

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Ngày tải lên: 07/03/2014, 02:20

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Ngày tải lên: 16/03/2014, 03:20

... taken from the €500 banknote. THE IMPACT OF HIGH AND GROWING GOVERNMENT DEBT ON ECONOMIC GROWTH AN EMPIRICAL INVESTIGATION FOR THE EURO AREA 1 by Cristina Checherita 2 and Philipp Rother 3 Mathias ... review 9 3 Empirical model, data and results 12 3.1 Direct impact of public debt on growth 12 3.2 Channels for the impact of...

Ngày tải lên: 23/03/2014, 20:20

... Bank of Taiwan; (2) Bank of Taiwan; (3) Bank of Overseas Chinese; (4) Bank of Sinopac Company Ltd.; (5) Bowa Bank; (6) Cathay United Bank; (7) Chang Hwa Commercial Bank; (8) Chaio Tung Bank; ... developing an effective credit review process to measure the credit risk of bank loans, including secured and unsecured loans, for 28 banks in Taiwan. The cr...

Ngày tải lên: 13/07/2014, 21:13

... cited. Letter to the Editor An epidemiological investigation of leukemia incidence between 2003 and 2007 in Nanjing, China Bao-An Chen* 1,14 , Zhi-Hu Huang 1,14 , Xiao-Ping Zhang 1,14 , Jian Ou-Yang 2,14 , ... age distribution of leukemia in Nanjing using the leukemia database of the city. Results: The average yearly incidence rate of leukemia was 3.68/1...

Ngày tải lên: 10/08/2014, 22:21

Ngày tải lên: 06/10/2014, 14:22

... 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

... 621 THE ACCOUNTING REVIEW Vol. 82, No. 3 2007 pp. 621–650 An Analysis of Forced Auditor Change: The Case of Former Arthur Andersen Clients Jennifer Blouin University of Pennsylvania Barbara ... we utilize the actual residual value rather than the decile rank. An Analysis of Forced Auditor Change 629 The Accounting Review, May 2007 Our final...

Ngày tải lên: 06/01/2015, 19:41

... EVIDENCE ON THE JOINT EFFECTS OF AUDITOR TENURE AND NON-AUDIT FEES Abstract This study examines whether the impact of non-audit fees on auditor independence is contingent on auditor tenure. ... earlier, we use the log of audit fees, the log of non-audit fees, the log of total fees and the ratio of non-audit fees to to...

Ngày tải lên: 06/01/2015, 19:42

... permission. ABSTRACT Chung, Hyeesoo Hyun. Ph.D., Purdue University, August 2004. Selective Mandatory Auditor Rotation and Audit Quality: An Empirical Investigation of Auditor Designation Policy in Korea. ... o f the mandatory auditor rotation debate, including evidence supporting and opposing this policy measure. I also describe the auditor design...

Ngày tải lên: 06/01/2015, 19:42

... KING; and R. SCHWARTZ. An Experimental Investigation of Retention and Rotation Requirements. ” Journal of Accounting Research 39 (2001): 9 3-1 17. EVANS, J. H., and J. M. PATTON. “Signaling and ... years or less; a value of -1 to non-rotators with auditor tenure of seven years or more; and a value of zero to all other entities. Based on the experimental results of...

Ngày tải lên: 06/01/2015, 19:43