[cg-aq-fc] adeyemi and fagbemi - 2010 - audit quality, corporate governance and firm characteristics in nigeria

... and manag- ers and detailed case studies of 14 enterprises in the towns of Jinhua in Zhejiang province and Zhucheng in Shandong province; interviews with enterprise and government officials in ... in Beijing, Chongqing, Chengdu in Sichuan province, Shunde in Guangdong province, and other localities; and findings from surveys and research conducted by Chinese acad...

Ngày tải lên: 09/12/2013, 17:22

... The relation between firm-level corporate governance and market value: A case study of India N. Balasubramanian a , Bernard S. Black b, ⁎ , Vikramaditya Khanna c a Indian Institute of Management, ... emerging markets? Another examination using a new data set. Journal of Banking and Finance 33, 254–262. Patel, Sandeep A. , Balic, Amra, Bwakira, Liliane, 2002. Measu...

Ngày tải lên: 02/01/2015, 17:33

... 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

... with audit quality. Next, we consider how tenure and rotation of the review partner may affect audit quality. Quality review partner tenure, rotation, and audit quality The general purpose of ... potential effects of engagement partner tenure and rotation on audit quality. Engagement partner tenure, rotation, and audit quality...

Ngày tải lên: 06/01/2015, 19:42

... 787–802 Audit quality, auditor behaviour and the psychological contract Olivier Herrbach Universite´ des Sciences Sociales de Toulouse ABSTRACT The quality of the opinion provided by audit  ... nancial statement users and audit  rms on the one hand, and the owners of the audit  rms (partners) and their employees (auditors) on the other hand. In th...

Ngày tải lên: 06/01/2015, 19:42

... between audit rotation, audit fee and auditor competence, (2) Influence of audit rotation, audit fee and auditor competence on auditor motivation both simultaneously and partially, and (3) ... result of this study indicates: (1) there is correlation between audit rotation, audit fee and auditor competence, (2) audit rotation, audit...

Ngày tải lên: 06/01/2015, 19:43

... Horizons Vol. 20, No. 3 September 2006 pp. 253–270 Strong Corporate Governance and Audit Firm Rotation: Effects on Judges’ Independence Perceptions and Litigation Judgments Marianne Moody Jennings, ... (or juries’) perceptions of auditor independence, given circumstantial evidence and environ- mental conditions. The Securities and Exchange Commission (SEC)...

Ngày tải lên: 06/01/2015, 19:43

... All ChuoAoyama Clients Feb-06 5 5 Mar-06 0 0 Apr-06 5 5 May-06 38 38 Jun-06 25 25 Jul-06 82 82 Aug-06 0 Sep-06 0 Oct-06 0 Nov-06 0 Dec-06 1 1 Jan-07 0 1 1 Feb-07 3 2 5 Mar-07 5 1 6 Apr-07 28 5 33 May-07 132 66 ... Time Fiscal Year Big Auditor Big Auditor Percent by Number of Clients Big Auditor Percent by Size of Client Non-Big Auditor Non-Big Auditor Percent by Number of Clients No...

Ngày tải lên: 06/01/2015, 19:43

... THI BICH NGOC * , LUU TRONG TUAN ** , LUU HOANG MAI *** ABSTRACT There are more and more evidences of the relation between corporate governance and firm performance. Many governance attributes ... năm 2013 _____________________________________________________________________________________________________________ 144 CORPORATE GOVERNANCE AND ST...

Ngày tải lên: 06/01/2015, 19:47

... http://web.ifac.org/publications/ifac-policy-position-papers-reports -and- comment-letters/reports-1#developments -in- the-financial-reporting-supply-chain-results-from-a-global-study-among-ifac-member-bodies on 7/01 /2010 Kane, ... International Journal of Business and Management Vol. 5, No. 5; May 2010 169 Audit Quality, Corporate Governance and Firm Characteristics...

Ngày tải lên: 06/01/2015, 19:47

... overall financial reporting disclosures index. The weak form of corporate governance in Bangladesh allows the researchers to (1) overview corporate financial reporting practices by non -financial ... 1994). Recent empirical works on the association between traditional financial reporting disclosures and corporate governance Chen and Jaggi (2000) and Eng a...

Ngày tải lên: 06/01/2015, 19:47

... Audit Quality, Corporate Governance, and Earnings Management: A Meta-Analysis ija_403 57 78 Jerry W. Lin 1 and Mark I. Hwang 2 1 University of Minnesota Duluth 2 Central Michigan University Earnings ... ratio and total fee, is also a deterrent to earnings management. Key words: Audit committee, audit quality, auditor choice, corporate governance, earnings...

Ngày tải lên: 06/01/2015, 19:48

...  The relationship between corporate governance and company performance. 1.2 Research Problem  The onslaught of corporate scandals has compelled the world to recognise and acknowledge the ... The relationship between corporate governance and company performance MBA 2010/ 11 Student Name: Anusha Rambajan Student Number: 99116317 A re...

Ngày tải lên: 06/01/2015, 19:48

... control by the blockholders affects the quality of financial reporting. H 3: The control by the families affects the quality of financial reporting. H 4: The control by the State and the financial ... the effect of the governance mechanisms on the financial reporting quality for a sample of Tunisian firms. Specifically, we focus on the...

Ngày tải lên: 06/01/2015, 19:49