vafeas - 2005 - audit committees, boards, and the quality of reported earnings

Ngày tải lên: 21/09/2012, 11:02

... IRA 0.55 342 A. Schacht et al. 123 ORIGINAL ARTICLE Psychometric properties of the quality of life scale Child Health and Illness Profile -Child Edition in a combined analysis of five atomoxetine ... sub-domains and domains and between domains and the total score were similar at baseline and endpoint. The correlations for change from base...

Ngày tải lên: 12/02/2014, 19:20

... quality of accounting earnings, as proxied by the size of the firm’s auditor, positively affects the stock price informativeness of earnings. 2.3.2. The information argument Concentrating ownership ... value of equity in millions of U.S. dollar at the beginning of the year. Q = the market value of equity divided by the book value of total assets a...

Ngày tải lên: 18/02/2014, 01:20

... 17 AAWE Working Paper No. 2 Natural endowments, production technologies and the quality of wines in Bordeaux. Is it possible to produce wine on paved roads? * Olivier ... belongs to the region of production. " Thus terroir includes event the landscape, as if it affected the quality and the taste of...

Ngày tải lên: 22/02/2014, 09:20

... authority with the internal audit department and with the external auditor 11 The relationship of the supervisory authority and the internal audit department 11 The relationship of the internal auditors ... internal auditors should not have a conflict of interest with the bank. The compensation scheme for internal auditors should be consiste...

Ngày tải lên: 06/03/2014, 19:20

Ngày tải lên: 09/03/2014, 14:20

... of internal audits are performed by the internal audit department. The audit types mentioned are financial audit, compliance audit, operational audit and management audit. 4 Management audits ... cooperation between banking supervisors and banks internal and external auditors. 3. Importantly, the Internal Audit Paper calls for a permanent and independen...

Ngày tải lên: 11/03/2014, 02:20

... care need, there is little association between the family income of the child and the quality to which they have access. In terms of the second part of the explanation for the lack of gradient, ... quality. There is also no evidence that the health of lower income children is more negatively affected by the quality of the GP to which they have acc...

Ngày tải lên: 14/03/2014, 09:20

... children. Furthermore, these analyses imply different relationships among the two types of care, the methods of measuring quality, and the three aspects of growth. Even though the two types of care ... explore the relationship between prenatal and child care quality and the proportion of children stunted and underweight. In the model examining stun...

Ngày tải lên: 23/03/2014, 06:20

... purposes) Human Resources for Health Open Access Review Human resources and the quality of emergency obstetric care in developing countries: a systematic review of the literature Maman Dogba* 1 and ... importance of human resources in the quality of emergency obstetric care and thus in the reduction of maternal deaths. Met...

Ngày tải lên: 18/06/2014, 17:20

... 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

... 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

... annual data item 12); and PPE ϭ property, plant, and equipment—net (Compustat annual data item 8). All variables are scaled by average total assets. Exploring the Term of the Auditor- Client Relationship ... uses accounting accruals as a proxy for earnings quality, we test for an association between auditor tenure and earnings quality for those auditor-...

Ngày tải lên: 06/01/2015, 19:43

... holdings ; and firm growth, proxied by the market- to-book ratio . (See the appendix for detailed definitions of the variables.) Audit Committees, Boards, and the Quality of Reported Earnings ... related to length of tenure on the board. There are two competing views on the impact of director tenure lengths on audit Audit Committees, Boards,...

Ngày tải lên: 06/01/2015, 19:47

Ngày tải lên: 06/01/2015, 19:49