shafie et al - 2009 - audit firm tenure and auditor reporting quality - evidence in malaysia

... Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality? Chih-Ying Chen * Department of Accounting ... between audit firm tenure and earnings quality (JKR; MMO; Ghosh and Moon 2003), we use discretionary accruals as a proxy for earnings quality and investiga...

Ngày tải lên: 06/01/2015, 19:41

... 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

... Audit firm, corporate governance, and audit quality: Evidence from Bahrain Jasim Al-Ajmi ⁎ Department of Economics and Finance, College of Business Administration, University of Bahrain, ... size, corporate governance, and audit quality is imperative to set the ground for the stage for the author's survey results. The relationship betweenthe audit- firm siz...

Ngày tải lên: 06/01/2015, 19:41

... 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

... later years of audit firm tenure determines that audit quality is a concave function of audit firm tenure – audit quality is likely to increase with audit firm tenure in earlier years and is likely ... relationship between auditor tenure and audit quality (Chi and Huang 2005; Davis et al. 2009; Boone et al. 2009). They find that both short and l...

Ngày tải lên: 06/01/2015, 19:41

... Mandatory Audit Firm Rotation and Audit Quality: Evidence from the Italian Setting Authors: Mara Cameran Università Bocconi, Milan, Italy mara .cameran@ unibocconi.it Annalisa ... Italy annalisa.prencipe@unibocconi.it Marco Trombetta IE Business School, Spain Marco.Trombetta@ie.edu 2 Mandatory Audit Firm Rotation and Audit Qualit...

Ngày tải lên: 06/01/2015, 19:41

... long tenure. Some studies find that quality is not affected by long tenure (e.g., Johnson et al. 2002; Gul et al. 2007); others find that quality improves with long tenure (e.g., Myers et al. ... Variables b Coef. t-stat. INTERCEPT 0.0865 *** 4.95 TENURE -0 .0007 *** -3 .75 AGE -0 .0001 -0 .81 ∆SALE -0 .0055 * -1 .80 CFO 0.0508 *** 5.40 SIZE -0 .0...

Ngày tải lên: 06/01/2015, 19:42

... (2010). Audit fees and non -audit fees: A seven year trend. Audit Analytics (March). Choi, J., Kim, J., & Zang, Y. (2010). Do abnormally high audit fees impair audit quality? Auditing: A Journal ... benchmark logged fee. We subtract the 2008 actual fee from the pre- logged (exponential) 2008 benchmark fee, and scale the dif- ference by total assets, to get our audit F...

Ngày tải lên: 06/01/2015, 19:42

... eventual withdrawal. Finally, mandatory rotation was J. Garcia-Blandon, J.M. Argiles & M. Martinez-Blasco: Audit firm tenure and audit qualifications in Spain: a multinomial approach 99 ... Audit firm tenure and audit qualifications in Spain: a multinomial approach Josep Garcia-Blandon, Josep Mê Argiles and Monica Martinez-Blasco Pages 9...

Ngày tải lên: 06/01/2015, 19:42

... Mandatory Audit Firm Rotation and Audit Quality: Empirical Evidence from the Korean Audit Market 1. Introduction The Korean Financial Supervisory Services (FSS) has mandated audit firm rotation ... Korea between 2000 and 2007, this study examines the effect of mandatory audit firm rotation on audit hours, audit fees, and audit qua...

Ngày tải lên: 06/01/2015, 19:43

... financial-reporting quality associated with long audit-firm tenures. Audit-Firm Tenure and the Quality of Financial Reports 653 CAR Vol. 19 No. 4 (Winter 2002) Sensitivity analysis A further analysis ... to the properties of accruals used as proxies for financial-reporting quality in this study. Finally, the Audit-Firm Tenure and the Quality of Financial...

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

... 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

... Ethics, Diversity Management, and Financial Reporting Quality Re ´ al Labelle Rim Makni Gargouri Claude Francoeur ABSTRACT. This article proposes and empirically tests a theoretical framework ... to 33 9Ethics, Diversity Management and Financial Reporting Quality equity and equality in employment are an important dimension of diversity. Armstrong et al. (2...

Ngày tải lên: 06/01/2015, 19:49

... examines whether stronger corporate governance leads to higher quality financial reporting. We use a regression discontinuity method to analyze the effect on financial reporting quality of shareholder-sponsored ... on financial reporting quality of shareholder-sponsored governance proposals that pass or fail by a small margin of votes in annual meetings (i.e., close-...

Ngày tải lên: 06/01/2015, 19:49