lin and hwang - 2010 - audit quality, corporate governance, and earnings management

... 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

... implementation of social responsibility. How is the situation of implementing social responsibility of Vietnamese enterprises at present? Which are solutions to improve the social responsibility of ... advocacy and implementation of the provisions of the standard of social responsibility, especially for workers and consumers. However, due to lack of neces...

Ngày tải lên: 13/03/2014, 14:20

... FINANCIAL REGULATION AND CORPORATE GOVERNANCE: THE STATUTORY AND REGULATORY REGIME A. Corporate Governance and Company Law – Recent Developments The Combined Code of Corporate Governance ... international standards of corporate governance as they relate to banking and financial firms. This involves a general discussion of the international norms of corporate...

Ngày tải lên: 15/03/2014, 10:20

... 0022-2186/2005/4802-0016$01.50 CORPORATE GOVERNANCE AND ACCOUNTING SCANDALS* ANUP AGRAWAL University of Alabama and SAHIBA CHADHA HSBC, New York Abstract This paper empirically examines whether certain corporategovernancemechanisms are ... term, a, from this regression. accounting scandals 403 VIII. Summary and Conclusions Following accounting scandals at prominent companie...

Ngày tải lên: 15/03/2014, 22:20

... 113 Ev 119 8 Banking Crisis: reforming corporate governance and pay in the City 2 Remuneration in the banking sector Introduction 6. The banking crisis has propelled the issue of remuneration ... 13 Q 1949 14 Lloyds Banking Group, Annual Report 2008, p 86 Banking Crisis: reforming corporate governance and pay in the City 7 b...

Ngày tải lên: 19/03/2014, 11:20

... 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

... 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

... 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