tepalagul and lin - 2014 - auditor independence and audit quality - a literature review [ai-aq]

... is a review of research and findings on adolescents and reproductive health in Pakistan. The material is drawn from a range of national surveys and medical research, as well as information gathered ... sexual abuse in Islamabad is called Aangan; formerly a project with the community-based organization Bedari and now a part of a new organization called Rozan. A...

Ngày tải lên: 05/03/2014, 16:20

... Rapid Credit Growth 24 Boxes 1. Analysis of the Nature of Credit Growth 7 Appendices I. Data and Methodology 39 II. The Nature of Credit Growth in the Group of Countries with Rapid Credit ... implications of rapid credit growth, and on how prudential and supervisory policies could be used in strengthening the resistance of the...

Ngày tải lên: 06/03/2014, 08:20

... Mainland China (FAO correspondent). Of these first trials, only Mainland China maintained production and started an industry. In 1988, a batch of P. vannamei PL were introduced into Mainland ... billion 2 in 2002. P. vannamei was introduced into Asia experimentally from 1978-79, but commercially only since 1996 into Mainland China and Taiwan Province of China, follow...

Ngày tải lên: 14/03/2014, 11:18

... such as the appointment and remuneration of the auditors by the audited firm, low levels of audit firm rotation or the provision of non audit services by audit PCAOB Release No. 2011-006 August ... prohibits auditors from providing certain non- audit services to clients and imposes mandatory audit partner rotation. These and other reforms were part of Congress&apo...

Ngày tải lên: 29/03/2014, 22:20

Ngày tải lên: 06/01/2015, 19:42

... (P31) -1 .969 (-5 .25)*** -0 .208 (-0 .91) -0 .366 (-1 .01) AE (P2) 1.314 (4.77)*** -0 .148 (-0 .58) -0 .030 (-0 .08) (P1 + 32) -0 .655 (-5 .25)*** -0 .356 (-2 .03)** -0 .396 (-1 .84)* E *Tenure ... (1328) -0 .025 (-7 .75)*** -0 .025 (-8 .53)*** Beta (129) -0 .005 (-0 .18) -0 .003 (-0 .10) Size (0...

Ngày tải lên: 06/01/2015, 19:42

... 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

... = audit fees; NAS = auditor- provided non -audit services fees; TOTAL = total of audit and non -audit services fees; FEERATIO = non -audit fees scaled by total audit and non -audit fees; AF_TA = audit ... (3.620) INVESTMENTS -1 .350*** -1 .817*** -1 .332*** -1 .812*** (-5 .200) (-8 .080) (-5 .120) (-8 .070) BIG4 -0 .270** -0 .183 -0 .266** -0...

Ngày tải lên: 06/01/2015, 19:42

... 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...

Ngày tải lên: 06/01/2015, 19:42

... Does Auditor Tenure Improve Audit Quality? Moderating Effects of Industry Specialization and Fee Dependence* CHEE-YEOW LIM, Singapore Management University HUN-TONG TAN, Nanyang ... As auditor tenure increases, audit quality increases with auditors’ industry specialization but is more likely so when fee depen- dence is low. Auditor tenure and...

Ngày tải lên: 06/01/2015, 19:43

... Auditor rotation and the appearance of independence: Evidence from non-professional investors Steven E. Kaplan a, * , Elaine G. Mauldin b,1 a W.P. Carey School of Business, Arizona ... found. These findings suggest that compared to audit partner rotation, audit firm rotation does not strengthen independence in appearance among non-professional investors an...

Ngày tải lên: 06/01/2015, 19:43

... 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...

Ngày tải lên: 06/01/2015, 19:43

... of the rotation is that the auditor tenure can negatively impact the audit quality where the auditor tenure increases the auditor lack of independence and the auditors become lax in their audit ... document: Diana Mostafa Mohamed Magda Hussien Habib , (2013) ," ;Auditor independence, audit quality and the mandatory auditor rotation in Egyp...

Ngày tải lên: 06/01/2015, 19:43

... the predecessor auditor s and the successor auditor s independence impaired by dismissal threats and opinion shopping? Is the successor auditor s audit quality lowerthan the predecessorauditor’saudit quality? Are ... successor auditor s independence is compromised by dismissal threats and opinion shopping. Second, the successor auditor s audit quality exceeds the...

Ngày tải lên: 06/01/2015, 19:43

... Independence and Audit Quality: A Literature Review Nopmanee Tepalagul 1 and Ling Lin 2 Abstract This article presents a comprehensive review of academic research pertaining to auditor independence and audit ... online 4 August 2014Journal of Accounting, Auditing & Finance Nopmanee Tepalagul and Ling Lin Auditor Independence and Audit Quality:...

Ngày tải lên: 06/01/2015, 19:44