sanders et al - 2009 - facilitating knowledge transfer during sox-mandated audit

... How does financial reporting quality relate to investment efficiency? Citation Biddle, Gary C., Gilles Hilary, and Rodrigo S. Verdi. How Does Financial Reporting Quality Relate to Investment ... firm-specific financial reporting quality (see Section 5.2). 3.1. Conditional relation between financial reporting quality and investment First, we tes...

Ngày tải lên: 02/01/2015, 17:34

... COB set is 0.48%. The change in ROA for the always joined the CEO and COB set over the same interval is 0.83%. For the created the combined CEO and COB set the changes in ROA are typically small ... effort on analyzing the link between board composition and corporate performance. Studies on the topic fall J. Dahya et al. /The Financial Review 44 (2009) 179–212 185 into...

Ngày tải lên: 02/01/2015, 17:34

... interpreted with caution. Our inferences about the effect of mandatory partner rotation on audit quality and perceptions of audit Mandatory Audit Partner Rotation, Audit Quality, and Market Perception ... (Summer 2009) pp. 35991 â CAAA doi:10.1506/car.26.2.2 Mandatory Audit Partner Rotation, Audit Quality, and Market Perception: Evidence from...

Ngày tải lên: 06/01/2015, 19:41

... http://ssrn.com/abstract=1521324 1 Do Abnormally High Audit Fees Impair Audit Quality? By Jong-Hag Choi, Jeong-Bon Kim, and Yoonseok Zang SUMMARY: This study examines whether and how audit quality proxied ... Abnormal Audit Fees and Audit Quality To examine the association between abnormal audit fees and audit quality and whether it is asymmet...

Ngày tải lên: 06/01/2015, 19:41

... significant government influence Significant government influence Coefficient p-Value one- tail (two-tail) Coefficient p-Value one- tail (two-tail) Coefficient p-Value one- tail (two-tail) Government ... as: Bagherpour, M.A., et al. Government and managerial influence on auditor switching under partial privatization. J. Account. Public Policy (2014) , http://dx.doi.org/10.1...

Ngày tải lên: 06/01/2015, 19:41

... cases. Is Self-Regulated Peer Review Effective at Signaling Audit Quality? 717 The Accounting Review May 2009 American Accounting Association recognize that the existence of audit risk allows that, ... PEER REVIEW AND AUDIT- FIRM ATTRIBUTES Model Development Hypothesis 2 states that peer- review outcomes are also associated with firm-specific attributes indicative...

Ngày tải lên: 06/01/2015, 19:41

... to investigate audit behavior given mandatory audit firm rotation. This research analyzes audit findings using the sample of all Illinois state universities governed by the Illinois Auditor General’s audit ... Accounting and Financial Studies Journal, Volume 13, Number 3, 2009 MANDATORY AUDIT FIRM ROTATION: EVIDENCE FROM ILLINOIS STATE UNIVERSITIES Tris...

Ngày tải lên: 06/01/2015, 19:43

... to auditors’ decision making (Hopwood et al. 1994). Does Mandatory Audit Firm Rotation Enhance Auditor Independence? Evidence from Spain 119 Auditing: A Journal of Practice & Theory May 2009 American ... lower in the mandatory rotation period compared with the post -mandatory rotation Does Mandatory Audit Firm Rotation Enhance Auditor Indepe...

Ngày tải lên: 06/01/2015, 19:44

... High-quality audits result from the ability of auditors to find and report problems (DeAngelo, 1981), and improve specificity of data (Wallace, 1980 ). Central to a high-quality audit is the knowledge ... include financial knowledge (both of financial measures and company finances); event knowledge (actual and normal events, and company operations); and pro- cedural knowledge (re cogniti...

Ngày tải lên: 06/01/2015, 19:44

... International Business Research April, 2009 99 Audit Firm Tenure and Auditor Reporting Quality: Evidence in Malaysia Rohami Shafie (Corresponding author) College of Business, Accounting ... regulators and policy makers in a developing country as the issue continues to be strong interest among them in improving the auditor independence. Keywords: Audit fi...

Ngày tải lên: 06/01/2015, 19:44

... special governance structure and entrenching devices. While we kept both financial and nonfinancial firms in our data, running our regressions on a subset consisting only of nonfinancial firms ... We find that increases in the index level are monotonically associated with economically significant reductions in firm valuation as well as large negative abnormal returns during the 199...

Ngày tải lên: 06/01/2015, 19:46

... market (a market of lower quality firms), increase in value when they list on the higher quality China B-share market, and even higher quality H-share market. Gleason, Madura and Subrahman- yam ... critique of the Sarbanes-Oxley Act of 2002, Journal of Corporation Law, 28: 1–67. Romano, R. (2005) The Sarbanes-Oxley Act and the making of quack corporate governance, Yale...

Ngày tải lên: 06/01/2015, 19:49

... States b The Hong Kong Polytechnic University, Hong Kong c Department of Accountancy, City University of Hong Kong, Hong Kong d School of Accounting and Finance, The Hong Kong Polytechnic University, Hong ... association between corporate board independence and earnings manage- ment in Hong Kong firms. Additionally, it examines whether family control influen...

Ngày tải lên: 06/01/2015, 19:49