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wang - 2003 - the impact of mandatory audit firm rotation on auditor-client negotiations

the impact of abc (activity based costing) on manufacturing firm performance in vietnam

the impact of abc (activity based costing) on manufacturing firm performance in vietnam
... to insight carefully the impact of ABC on the performance of plant, it is necessary to use more scale in measuring the extent of the implementation of ABC that include the time lag and the ABC ... is indirectly impact on manufacturing performance through the advanced manufacturing practice implementation. Based on the paper the Associat...
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the impact of corporate social responsibility (csr) on business performance

the impact of corporate social responsibility (csr) on business performance
... Most of the CSR problems related to the environment pollution. In the recent year, the hottest scandal 8 LIST OF ABBREVIATIONS CSR Corporate Social Responsibility CSP Corporate Social Performance ... THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY (CSR) ON BUSINESS PERFORMANCE BY LE MINH HOANG E0700038 Graduation Proje...
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the impact of corporate social responsibility (csr) on the company’s financial performance

the impact of corporate social responsibility (csr) on the company’s financial performance
... relationship with the Social welfare. 2.4. Theories describing the CSR /financial performance relationship With the long stream of literature examining the association between corporate social ... resulted from managerial manipulation and differences in accounting 1 THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY (CSR) ON THE COMPANY’S FINANCIA...
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PUBLIC ACCOUNTING FIRMS: Required Study on the Potential Effects of Mandatory Audit Firm Rotation doc

PUBLIC ACCOUNTING FIRMS: Required Study on the Potential Effects of Mandatory Audit Firm Rotation doc
... rotation may affect their perception of auditor independence. How Mandatory Audit Firm Rotation May Affect Audit Assignment Staffing Our research into the effects of mandatory audit firm rotation ... look” of mandatory audit firm rotation. Another 27 percent of the Tier 1 firms believe that the audit partner rotation requirements may not be as...
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chi - 2011 - an overlooked effect of mandatory audit–firm rotation on investigation strategies [mafr]

chi - 2011 - an overlooked effect of mandatory audit–firm rotation on investigation strategies [mafr]
... committee in non -rotation- required and rotation- required environments. Section 4 discusses the solution and explains the economic consequences of mandatory rotation. I present concluding remarks ... rotation- required and non -rotation- required regimes. 123 An overlooked effect of mandatory audit–firm rotation 279 Table 2 Summary of the auditing pricing ∗ Initial perio...
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cameran et al - 2012 - mandatory audit firm rotation and audit quality - evidence from the italian setting [mafr]

cameran et al - 2012 - mandatory audit firm rotation and audit quality - evidence from the italian setting [mafr]
... 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...
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carcello and reid - 2014 - investor reaction to the prospect of mandatory audit firm rotation

carcello and reid - 2014 - investor reaction to the prospect of mandatory audit firm rotation
... likelihood of rotation. 6 Evidence in Favor of Mandatory Audit Firm Rotation Proponents of mandatory audit firm rotation argue that long tenure impairs the independence of the auditor. This ... characteristics. The results of this analysis may be particularly informative to the Board as they reveal the possible triggers of investors’ reactions to...
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casterella and johnston - 2013 - can the academic literature contribute to the debate over mandatory audit firm rotation [mafr]

casterella and johnston - 2013 - can the academic literature contribute to the debate over mandatory audit firm rotation [mafr]
... with mandatory audit firm rotation Mixed Kwon et al. (2011) Mandatory audit firm rotation and audit quality Korean audits from 2000 to 2007 Audit quality was unchanged after mandatory audit firm rotation ... subjects and 72 auditor subjects Auditor independence is higher in the presence of mandatory audit firm rotation Yes Geiger and Raghunandan (2002) Audit...
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daniels and booker - 2011 - the effects of audit firm rotation on perceived auditor independence and audit quality [mafr]

daniels and booker - 2011 - the effects of audit firm rotation on perceived auditor independence and audit quality [mafr]
... length of the auditor ten- ure within rotation have on the bank loan of cers’ per- ceptions of audit firms’ independence? RQ2a: Does the rotation of the external audit firm affect the bank loan of cers’ ... whether the pres- ence of an audit firm rotation policy impacts bank loan of cers’ perceptions of audit quality (Q2a) and the impact, if any...
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edwards - 2014 - the battle over mandatory audit firm rotation [mafr]

edwards - 2014 - the battle over mandatory audit firm rotation [mafr]
... Vincent Ryan, The House sticks its nose into audit rotation, Auditing, CFO Journal, July 9, 2013. Retrieved from http://www.cfo.com/auditing /2013/07 /the- house-sticks-its-nose -into -audit- rotation/ ... http://www .blogs.wsj.com/cfo/2013/07/09/house -passes-bill-to-ban-auditor -term-limits/ 8. As a part of the Treadway Com- mission Review the author of this article (James...
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ewelt-knauer et al - 2013 - mandatory audit firm rotation- a review of stakeholder perspectives and prior research [mafr]

ewelt-knauer et al - 2013 - mandatory audit firm rotation- a review of stakeholder perspectives and prior research [mafr]
... than the related benefits of such regulations (Hussey and Lan, 2001). 3.4 Analytical Research Finally, analytical research generally reveals positive effects of mandatory firm rotation on auditor independence, ... is important to consider metho dological limit- ations, such as a lack of external validity of analytical and experimental research, and survey results can be b...
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kwon et al - 2010 - mandatory audit firm rotation and audit quality - evidence from the korean audit market [mafr]

kwon et al - 2010 - mandatory audit firm rotation and audit quality - evidence from the korean audit market [mafr]
... 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
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kwon et al - 2014 - the effect of mandatory audit firm rotation on audit quality and audit fees empirical - evidence from the korean audit market [mafr]

kwon et al - 2014 - the effect of mandatory audit firm rotation on audit quality and audit fees empirical - evidence from the korean audit market [mafr]
... Financial Supervisory Services (FSS) in Korea. 1 The effect of mandatory audit firm rotation on audit quality and audit fees: Empirical evidence from the Korean audit market INTRODUCTION ... Electronic copy available at: http://ssrn.com/abstract=1764343 The effect of mandatory audit firm rotation on audit quality and audit...
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khasharmeh and said - 2014 - effects of mandatory audit firm rotation upon quality of audit - the perception of audit firms-evidence from bahrain [marf]

khasharmeh and said - 2014 - effects of mandatory audit firm rotation upon quality of audit - the perception of audit firms-evidence from bahrain [marf]
... Journal of Modern Accounting and Auditing, ISSN 154 8-6 583 April 2014, Vol. 10, No. 4, 42 5-4 41  Effects of Mandatory Audit Firm Rotation Upon Quality of Audit: The Perception of Audit Firms—Evidence ... require the mandatory audit firm rotation rule, while 15.1% of the respondents have a policy that requires the mandatory audit f...
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wang - 2003 - the impact of mandatory audit firm rotation on auditor-client negotiations

wang - 2003 - the impact of mandatory audit firm rotation on auditor-client negotiations
... costs. The purpose of this study is to investigate the potential effects of mandatory audit firm rotation (hereafter mandatory rotation) on auditor-client negotiations through its impact on the ... review of the potential effects of mandatory rotation, due July 2003, in contemplation of possible Congressional action on this measure (Sec. 207 (a),...
Ngày tải lên : 06/01/2015, 19:44
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