lu - 2006 - does opinion shopping impair auditor independence and audit quality

... such as the appointment and remuneration of the auditors by the audited firm, low levels of audit firm rotation or the provision of non audit services by audit PCAOB Release No. 2011-006 August ... prohibits auditors from providing certain non- audit services to clients and imposes mandatory audit partner rotation. These and other reforms were part of Congress&apo...

Ngày tải lên: 29/03/2014, 22:20

... the going-concern audit opinion and AWCA analyses. Ex- cluding first- and second-year tenure observations and running TENURE as a continuous variable in place of TENURE& gt;7, ... and vari- ations in the measurement of audit partner tenure and earnings quality. In examining key earnings targets we find some evidence of just beating (mis...

Ngày tải lên: 06/01/2015, 19:41

Ngày tải lên: 06/01/2015, 19:42

... (P31) -1 .969 (-5 .25)*** -0 .208 (-0 .91) -0 .366 (-1 .01) AE (P2) 1.314 (4.77)*** -0 .148 (-0 .58) -0 .030 (-0 .08) (P1 + 32) -0 .655 (-5 .25)*** -0 .356 (-2 .03)** -0 .396 (-1 .84)* E *Tenure ... (1328) -0 .025 (-7 .75)*** -0 .025 (-8 .53)*** Beta (129) -0 .005 (-0 .18) -0 .003 (-0 .10) Size (0...

Ngày tải lên: 06/01/2015, 19:42

... has retained the auditor + Please cite this article in press as: González-Díaz, B., et al. Auditor tenure and audit quality in Spanish state-owned foundations. ... in press as: González-Díaz, B., et al. Auditor tenure and audit quality in Spanish state-owned foundations. Revista de Contabilidad – Spanish...

Ngày tải lên: 06/01/2015, 19:42

... = 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

... long tenure. Some studies find that quality is not affected by long tenure (e.g., Johnson et al. 2002; Gul et al. 2007); others find that quality improves with long tenure (e.g., Myers et al. ... Variables b Coef. t-stat. INTERCEPT 0.0865 *** 4.95 TENURE -0 .0007 *** -3 .75 AGE -0 .0001 -0 .81 ∆SALE -0 .0055 * -1 .80 CFO 0.0508 *** 5.40 SIZE -0 .0...

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

... length of the auditor ten- ure within rotation have on the bank loan of cers’ per- ceptions of audit firms’ independence? RQ2a: Does the rotation of the external audit firm affect the bank loan of cers’ ... whether the pres- ence of an audit firm rotation policy impacts bank loan of cers’ perceptions of audit quality (Q2a) and the impact, if any...

Ngày tải lên: 06/01/2015, 19:42

... incumbent auditor TOTAL FEE = the sum of audit and non -audit fees paid to the incumbent auditor NON -AUDIT FEE = the sum total of all non -audit fees paid to the incumbent auditor AUDIT FEE = the audit ... induced by endogeneity among non -audit fees, audit fees, and going concern opinions. We contribute to the current debate on auditor independence by find-...

Ngày tải lên: 06/01/2015, 19:42

... 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

... 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

... 113 AUDITING: A JOURNAL OF PRACTICE & THEORY Vol. 26, No. 1 May 2007 pp. 113–131 The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions W. Robert Knechel ... of auditor tenure on the likelihood an auditor issues a going concern opinion. Prior research on the relationship between auditor tenure and...

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

... Independence and Audit Quality: A Literature Review Nopmanee Tepalagul 1 and Ling Lin 2 Abstract This article presents a comprehensive review of academic research pertaining to auditor independence and audit ... online 4 August 2014Journal of Accounting, Auditing & Finance Nopmanee Tepalagul and Ling Lin Auditor Independence and Audit Quality:...

Ngày tải lên: 06/01/2015, 19:44