sori and karbhari - 2005 - auditor appointment, rotation and

fraud and responsibilities of auditor in detecting and preventing of fraud

... the responsibility in preventing and detecting of fraud. ISA 240 said that the primary responsibility in preventing and uncovering of fraud is both management and governance of entities. Hence, ... clarify the importance of auditor and the responsibilities of auditor in preventing and detecting fraud. Following this, the objective of this stud...

Ngày tải lên : 13/03/2014, 14:20

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How and Why Do Small Firms Manage Interest Rate Risk? Evidence from Commercial Loans pot

... their ex-ante sensitivity to interest rate Federal Reserve Bank of New York Staff Reports How and Why Do Small Firms Manage Interest Rate Risk? Evidence from Commercial Loans James Vickery Staff ... of finance is not correlated with observable measures How and Why Do Small Firms Manage Interest Rate Risk? Evidence from Commercial...

Ngày tải lên : 15/03/2014, 10:20

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Engaging men and boys in changing gender-based inequity in health: Evidence from programme interventions docx

... summary Engaging men and boys in changing gender-based inequity in health: Evidence from programme interventions  T he social expectations of what men and boys should and should not do and be ... question in the title: evidence indicates that efforts to engage men and boys in changing gender- based inequity in health are effective. â P...

Ngày tải lên : 22/03/2014, 10:20

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Asymmetric adjustment of commercial bank interest rates: evidence from Malaysia and Singapore pdf

... 0261-5606/96 $15.00 + 0.00 Asymmetric adjustment of commercial bank interest rates: evidence from Malaysia and Singapore BARRY SCHOLNICK* Faculty of Business, University of Alberta, Edmonton T6G ... between Malaysia and Singapore cannot be made regard- ing the lending rate. This is because the lending rate in Malaysia is the one 495 Asymmetric adj...

Ngày tải lên : 22/03/2014, 17:20

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báo cáo sinh học:" Recent changes in human resources for health and health facilities at the district level in Indonesia: evidence from 3 districts in Java" doc

... resources for health and health facilities at the district level in Indonesia: evidence from 3 districts in Java. Human Resources for Health 2011 9:5. Submit your next manuscript to BioMed Central and ... improving the per- formance of the health sector [7]. At the same time the health information system is unable to p rovide the dis...

Ngày tải lên : 18/06/2014, 17:20

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Báo cáo hóa học: " Spatial and temporal dynamics of cellulose degradation and biofilm formation by Caldicellulosiruptor obsidiansis and Clostridium thermocellum" ppt

... 1:30 http://www.amb-express.com/content/1/1/30 Page 2 of 10 ORIGINAL Open Access Spatial and temporal dynamics of cellulose degradation and biofilm formation by Caldicellulosiruptor obsidiansis and Clostridium thermocellum Zhi-Wu ... 187:99–106. doi:10.1128/JB.187.1.99-106.2005. doi:10.1186/2191-0855-1-30 Cite this article as: Wang et al.: Spatial and tem...

Ngày tải lên : 20/06/2014, 23:20

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Báo cáo khoa học: "Young patients with colorectal cancer have poor survival in the first twenty months after operation and predictable survival in the medium and long-term: Analysis of survival and prognostic markers" pot

... cancer have poor survival in the first twenty months after operation and predictable survival in the medium and long-term: Analysis of survival and prognostic markers. World Journal of Surgical Oncology ... cancer, survive twenty months after operation, the prognosis improves and their survival becomes predictable. Introduction...

Ngày tải lên : 09/08/2014, 03:22

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arel et al - 2005 - audit firm rotation and audit quality [mafr]

... prohibited without permission. Audit Firm Rotation and Audit Quality Arel, Barbara;Brody, Richard G;Pany, Kurt The CPA Journal; Jan 2005; 75, 1; ProQuest Central pg. 36 Reproduced with permission

Ngày tải lên : 06/01/2015, 19:41

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ghosh and moon - 2005 - auditor tenure and audit quality [mar]

... (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

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gold et al - 2012 -the effect of engagement and review partner tenure and rotation on audit quality - evidence from germany [mapr]

... 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

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jenkins and vermeer - 2013 - audit firm rotation and audit quality - evidence from academic research [mafr]

... 11 7-1 42. IIA (2012), “Mandatory audit firm rotation too costly with minimal benefit”, Institute of Internal Auditors, available at: http://inaudit.com/regulatory/mandatory -audit- firm -rotation- too- costly-with-minimal-benefit-iia-12870/ Jenkins, ... for understanding and researching audit quality , Auditing: A Journal of Practice & Theory, Vol. 30 No. 2, pp. 12 5-1 52. Geig...

Ngày tải lên : 06/01/2015, 19:43

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sori and karbhari - 2005 - auditor appointment, rotation and independence some evidence from malaysia

... Keywords: Appointment, Rotation of Firms, and Rotation of Partners, Independence, Malaysia, and Conflict of Interest AUDITOR APPOINTMENT, ROTATION AND INDEPENDENCE: SOME EVIDENCE FROM MALAYSIA ... AUDITOR APPOINTMENT, ROTATION AND INDEPENDENCE: SOME EVIDENCE FROM MALAYSIA Dr. Zulkarnain Muhamad Sori and Dr. Yusuf Karbhari Abstra...

Ngày tải lên : 06/01/2015, 19:44

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salleh and jasmani - 2014 - audit rotation and audit report - empirical evidence from malaysian plcs over the period of ten years

... her audit firm. The objective of this research is to study the different types of auditor’s report and audit rotation over the period of ten years (2003 - 2012). The rotation of audit is either ... (mandatory rotation of audit partner and voluntary rotation of audit firm) for the period of ten years; 4. To exam ine the assoc...

Ngày tải lên : 06/01/2015, 19:44

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black, love, and rachinsky - 2005 - corporate governance indices and firms' market values - time series evidence from russia [rcgi]

... Moscow 117418, Russia Tel: (+7) 09 5-1 0 5-5 0-0 2, fax: (+7) 09 5-1 0 5-5 0-0 3, e- mail: arachinsky@cefir.ru 1 1. Introduction There is evidence that broad measures of firm-level corporate governance ... 2 Corporate Governance and Firms' Market Values: Time Series Evidence from Russia + BERNARD S. BLACK * University of Texas at Austin I...

Ngày tải lên : 06/01/2015, 19:48

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