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...
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...
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...
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)...
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...
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...
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...
Từ khóa:
- mountain et al 2006
- 2004 see chapter 19 hilmy et al 2006
- concept of uniqueness sognnaes et al 1982 van der velden et al 2006
- disaster site crime scene management colvard et al 2006 guay 2007 markarian et al 2006
- và et al 2006 quot use of continuous venovenous hemodiafiltration in a case of severe phenobarbital poisoning quot am j kidney dis 48 tr 13 15
- và et al 2006 quot the effect of total plasma exchange on fulminant hepatic failure quot journal of clinical apheresis 21 tr 96 99
- et al 2006 bacterial isolates of blood cultures in patients with suspected septicaemia in ilorin nigeria afr j med med sci 35 2 pp 137 41
- các cơn co giật phụ thuộc vitamin b6 mills et al 2006
- 2006a 2006b 2008 2009 2010 and o loughlin et al 2006