tendeloo et al - 2008 - earnings management and audit quality in europe

... 36.93, and 21.41 points respectively in the dividend- to-cash flow ratio. Our results for the remaining potential dividend determinants are in line with the corporate finance literature and expectations. ... literature both in dividend policy and in agency theory. In dividend policy, we show that corporate governance is a significant determinant of dividen...

Ngày tải lên: 02/01/2015, 17:33

... Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals? K.V. PEASNELL, P.F. POPE AND S. YOUNG* Abstract: This paper examines whether the incidence of earnings ... earn- ings and zero otherwise. b All probability values are for two-tailed tests. AA is current period abnormal accruals scaled by beginning-of-period total assets, estimat...

Ngày tải lên: 02/01/2015, 17:34

... Earnings management and corporate governance: the role of the board and the audit committee Biao Xie a , Wallace N. Davidson III a, * , Peter J. DaDalt b a Department of Finance, ... active and financially oriented board and audit committee may influence the level of earnings management, but the level of earnings management may influence...

Ngày tải lên: 02/01/2015, 17:34

... firms on their Abnormal Accruals. Abnormal Accruals is the abnormal component of total accruals estimated with the Jones cross- sectional model (see Equation (1)). -5 0% -4 0% -3 0% -2 0% -1 0% 0% 10% 20% 30% 12345 ... affect the likelihood of aggressive earnings management. For the third aspect of committee The Effect of Audit Committee Experti...

Ngày tải lên: 02/01/2015, 17:34

... on Earnings Quality and on Perceptions of Audit Quality SUMMARY: We examine the effects of auditors‘ pre-client and client-specific experience on earnings quality and on perceptions of ... on earnings quality or the effect of pre-client and client-specific experience on perceptions of audit quality. - 21 -...

Ngày tải lên: 06/01/2015, 19:41

... 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

... International Accounting xxx (2013) xxx–xxx Please cite this article as: Bandyopadhyay, S.P., et al. , Mandatory audit partner rotation, audit market concentration, and audit quality: Evidence from China, ... International Accounting xxx (2013) xxx–xxx Please cite this article as: Bandyopadhyay, S.P., et al. , Mandatory audit partner rotation, audit...

Ngày tải lên: 06/01/2015, 19:41

... later years of audit firm tenure determines that audit quality is a concave function of audit firm tenure – audit quality is likely to increase with audit firm tenure in earlier years and is likely ... relationship between auditor tenure and audit quality (Chi and Huang 2005; Davis et al. 2009; Boone et al. 2009). They find that both short and l...

Ngày tải lên: 06/01/2015, 19:41

... the going-concern audit opinion and AWCA analyses. Ex- cluding first- and second-year tenure observations and running TENURE as a continuous variable in place of TENURE& gt;7, ... and vari- ations in the measurement of audit partner tenure and earnings quality. In examining key earnings targets we find some evidence of just beating (mis...

Ngày tải lên: 06/01/2015, 19:41

... 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

... the common auditor size-based proxy for audit quality. Several studies focus on the link between audit quality (proxied by Big 6) and the accrual component of earnings. 7 Francis et al. (1999) demonstrate ... Auditor Conservatism and Audit Quality: Evidence from IPO Earnings Forecasts Philip J. Lee, 1 Sarah J. Taylor 2 and Stephen L. Taylor 3 1 Universi...

Ngày tải lên: 06/01/2015, 19:43

... firm rotation on audit quality, rotation may nevertheless be effective in increasing perceived audit quality. Audit quality comprises actual and perceived quality (Taylor, 2005). Actual quality ... perception of audit quality on mandatory audit firm rotation, as well as total audit quality combining both actual and perceived quality. The proxies used in...

Ngày tải lên: 06/01/2015, 19:43

... 36.93, and 21.41 points respectively in the dividend- to-cash flow ratio. Our results for the remaining potential dividend determinants are in line with the corporate finance literature and expectations. ... literature both in dividend policy and in agency theory. In dividend policy, we show that corporate governance is a significant determinant of dividen...

Ngày tải lên: 06/01/2015, 19:47

... premises, variables and statistical treatment, in these models, the discretionary ac- 272 ISSN 003 4-7 590 ARTICLES | Earnings management and economic crises in the Brazilian capital market â RAE | Sóo ... respectively. (conclusion) 280 ISSN 003 4-7 590 ARTICLES | Earnings management and economic crises in the Brazilian capital market â RAE...

Ngày tải lên: 06/01/2015, 19:48

... by examining audit quality in private firms, and by ques- tioning whether audit firm quality enhances financial repor ting quality in private firms. In particular, this study examines (1) whether ... discretionary accruals: an evalu- ation of alternative modelling procedures, Journal of Business Finance and Accounting, 26(7/8), pp. 833–862. Earnings Management and Audit...

Ngày tải lên: 06/01/2015, 19:48