raiborn et al - 2006 - should auditor rotation be mandatory
benkel et al - 2006 - the assassination between corporate governance and earning management
... 4, Summer 2006 21 5 1-6 0 4 1-5 0 3 1-4 0 2 1-3 0 1 1-2 0 1-1 0 -9 -0 -1 9 up to -1 0 -3 1up to -2 0 Percent 80 60 40 20 0 4 18 67 8 Diagram 4. Performance Measurements-ROCE (Return on Capital Employed) ... Employed) (N=316, x =7.34, SD=7.9) 7 1-1 00 6 1-7 0 51 -6 0 4 1-5 0 31 -4 0 2 1-3 0 11 -2 0 1 -1 0 -9 t o 0...
Ngày tải lên: 02/01/2015, 17:34
blouin et al - 2005 - the ultimate form of mandatory auditor rotation - the case of former arthur andersen clients
... The Ultimate Form of Mandatory Auditor Rotation: The Case of Former Arthur Andersen Clients Jennifer Blouin University of Pennsylvania Barbara Grein Drexel ... represented the ceremonial nail in the coffin. Supporting this position, the Wall Street Journal stated “In the 212-year history of the U.S. financial markets, no major financial-serv...
Ngày tải lên: 06/01/2015, 19:41
lee et al - 2006 - auditor conservatism and audit quality - evidence from ipo earnings forecasts
... 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
jennings et al - 2006 - strong corporate governance and audit firm rotation- effects on judges' independence perceptions and litigation judgments
... Horizons Vol. 20, No. 3 September 2006 pp. 253–270 Strong Corporate Governance and Audit Firm Rotation: Effects on Judges’ Independence Perceptions and Litigation Judgments Marianne Moody Jennings, ... (or juries’) perceptions of auditor independence, given circumstantial evidence and environ- mental conditions. The Securities and Exchange Commission (SEC)...
Ngày tải lên: 06/01/2015, 19:43
kim et al - 2004 - selective auditor rotation and earnings management - evidence from korea
... (Phone: 85 2-2 76 6-7 046; Fax: 85 2-2 33 0-9 845; E-mail: afjbkim@inet.polyu.edu.hk) 2 Selective Auditor Rotation and Earnings Management: Evidence from Korea Abstract In Korea, the regulatory ... Selective Auditor Rotation and Earnings Management: Evidence from Korea Jeong-Bon Kim, * Chung-Ki Min and Cheong H. Yi...
Ngày tải lên: 06/01/2015, 19:43
nasser et al - 2006 - auditor‐client relationship- the case of audit tenure and auditor switching in malaysia
... switched, the changes in operating income, market value of equity as well as the changes in total assets) explain the behaviour of ending audit firm tenure in of ce (i.e. audit switching) . The results ... Managerial Auditing Journal Auditor- client relationship: the case of audit tenure and auditor switching in Malaysia Abu Thahir Abdul Nasser...
Ngày tải lên: 06/01/2015, 19:43
raiborn et al - 2006 - should auditor rotation be mandatory
... maximum number of years prior to mandatory rotation, the number of years before a firm could recompete for an audit client after mandatory rotation, whether mandatory rotation would be applied ... reserve recognition, asset valuation bases, or asset amortization peri- ods. The determination between conservative versus aggressive positions is not a clear-cut one but should be b...
Ngày tải lên: 06/01/2015, 19:44