roush et al - 2011 - auditor rotation - the pcaob considers a new direction

... institutional configuration and its financial crisis 354 10.1 A stable profit-led real sector 356 10.2 Pro-cyclical financial markets 360 10.3 Less than optimal fiscal and monetary policies 362 10.4 Debt ... Economics at The New School for Social Research, New York. Financial Assets, Debt and Liquidity Crises: A Keynesian Approach Matthieu Charpe Carl Chiarella Peter Flas...

Ngày tải lên: 01/11/2014, 11:18

... national, level industry expertise is associated with greater real earnings management. Is Enhanced Audit Quality Associated with Greater Real Earnings Management? 317 Accounting Horizons June 2011 avoid ... on real earnings management between the Incentive = 1andIncentive = 0samples. Is Enhanced Audit Quality Associated with Greater Real...

Ngày tải lên: 06/01/2015, 19:41

... on Earnings Quality and on Perceptions of Audit Quality SUMMARY: We examine the effects of auditors‘ pre-client and client-specific experience on earnings quality and on perceptions of ... on earnings quality or the effect of pre-client and client-specific experience on perceptions of audit quality. - 21 -...

Ngày tải lên: 06/01/2015, 19:41

... Do audit tenure and firm size contribute to audit quality? Empirical evidence from Jordan Ali Abedalqader Al- Thuneibat Department of Accounting, Faculty of Business, University of Jordan, ... Capital Total Assets ỵ 1:4 * Retained Earnings Total Assets ỵ 3:3 * Earnings before Interest and Taxes Total Assets ỵ 0:6 * Market Value of Equity Book Value of Total De...

Ngày tải lên: 06/01/2015, 19:41

... Box 1346 Ann Arbor, Ml 4810 6-1 346 ABSTRACT OF DISSERTATION AUDITOR ROTATION AND AUDITOR INDEPENDENCE: AN INVESTIGATION USING SOCIAL IDENTITY THEORY AND ACCOUNTABILITY The AICPA and GAO claim ... â Jason Marlin Bergner 2011 ABSTRACT OF DISSERTATION AUDITOR ROTATION AND AUDITOR INDEPENDENCE: AN INVESTIGATION USING SOCIAL IDENTITY THEORY...

Ngày tải lên: 06/01/2015, 19:41

... 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

... serving to reduce information asymmetry between investors and management. 12 One contributing factor to higher quality financial reporting is higher audit quality. Auditing prevents investors ... http://ssrn.com/abstract=1933488 When Does Audit Quality Start to Decline in Firm Audit Tenure? – An International Analysis Li (Lily) Z. Brooks Dep...

Ngày tải lên: 06/01/2015, 19:41

... 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

... 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

... Keywords Auditor tenure, Analysts forecasts, Earnings management, Discretionary accruals JEL Descriptors L44, L84, M42 1 Auditor Tenure and the Ability to Meet or Beat Earnings Forecasts ... forecasted earnings. We also examine whether the relation between auditor tenure and clients’ ability to manage earnings to meet or beat analy...

Ngày tải lên: 06/01/2015, 19:42

... ‘Auditor Tenure and Audit Quality , Auditing: A Journal of Practice and Theory, 21, 1: 187–96. C 2011 CPA Australia Australian Accounting Review 263 The Relative Importance of Audit Quality Attributes ... review Figure 1 The relative importance of attributes for all respondents C 2011 CPA Australia Australian Accounting Review 259 The Relative Importanc...

Ngày tải lên: 06/01/2015, 19:43

... www.ccsenet.org/ijbm International Journal of Business and Management Vol. 6, No. 8; August 2011 ISSN 183 3-3 850 E-ISSN 183 3-8 119 44 Audit Firm Rotation, Audit Firm Tenure and Earnings Conservatism ... for short audit firm tenure than it is for medium and long audit firm tenure. Jenkins and Velury (2008) examined the association between earnin...

Ngày tải lên: 06/01/2015, 19:43

... 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

... Independence and Auditor Rotation, ‘‘to e xplore whether there are other approaches that could more systematically insulate auditors from the forces that pull them away from the necessary mindset’’ (PCA ... defines audit failure as the following: ‘‘In this context, an audit failure is a failure to obtain reasonable assurance about whether the financial statements are free of mat...

Ngày tải lên: 06/01/2015, 19:44

... schemes, the Boards of these companies should be professionalized by inducting a minimum of four non-official Directors in the case of Navratnas and three non-official Directors in the case of Miniratnas ... has the responsibility for looking after the board room affairs, and ensuring that the non-executive directors have the relevant information for the board...

Ngày tải lên: 06/01/2015, 19:49