tepalagul and lin - 2014 - auditor independence and audit quality - a literature review [ai-aq]
ADOLESCENTS AND REPRODUCTIVE HEALTH IN PAKISTAN: A LITERATURE REVIEW docx
... 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...
Assessing and Managing Rapid Credit Growth and the Role of Supervisory and Prudential Policies docx
... 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...
Introductions and movement of Penaeus vannamei and Penaeus stylirostris in Asia and the Pacific
... 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...
CONCEPT RELEASE ON AUDITOR INDEPENDENCE AND AUDIT FIRM ROTATION doc
...
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...
![geiger and raghunandan - 2002 - auditor tenure and audit reporting failures [mar]](https://media.store123doc.com/images/document/2015_01/06/medium_yni1420548123.jpg)
![ghosh and moon - 2005 - auditor tenure and audit quality [mar]](https://media.store123doc.com/images/document/2015_01/06/medium_wrb1420548124.jpg)
ghosh and moon - 2005 - auditor tenure and audit quality [mar]
...
(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...
gonzález-díaz et al - 2014 - auditor tenure and audit quality in spanish state-owned foundations
...
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...
hossain - 2013 - effect of regulatory changes on auditor independence and audit quality
... = 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...
![daniels and booker - 2011 - the effects of audit firm rotation on perceived auditor independence and audit quality [mafr]](https://media.store123doc.com/images/document/2015_01/06/medium_sds1420548148.jpg)
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...
lim and tan - 2010 - does auditor tenure improve audit quality moderating effects of industry specialization and fee dependence
... 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...
kaplan and mauldin - 2008 - auditor rotation and the appearance of independence - evidence from non-professional investors
... 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...
![khasharmeh and said - 2014 - effects of mandatory audit firm rotation upon quality of audit - the perception of audit firms-evidence from bahrain [marf]](https://media.store123doc.com/images/document/2015_01/06/medium_3d4BCTv20p.jpg)
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...
mohamed and habib - 2013 - auditor independence, audit quality and the mandatory auditor in egypt
... 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...
lu - 2006 - does opinion shopping impair auditor independence and audit quality
... 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...
![tepalagul and lin - 2014 - auditor independence and audit quality - a literature review [ai-aq]](https://media.store123doc.com/images/document/2015_01/06/medium_dfy1420548264.jpg)
tepalagul and lin - 2014 - auditor independence and audit quality - a literature review [ai-aq]
... 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:...