Lepr vost et al 2016 the anatomical record
benston et al - following the money; the enron failure and the state of the corporate disclosure (2003)
... 0 0-0 890-FM 1/30/03 9:33 AM Page i Following the Money 0 0-0 890-FM 1/30/03 9:33 AM Page iii Following the Money The Enron Failure and the State of Corporate Disclosure George Benston Michael ... money : the Enron failure and the state of corporate disclosure / George Benston [et al. ] p cm Includes bibliographical references and index...
Ngày tải lên: 01/11/2014, 11:15
![balasubramanian et al - 2010 - the relation between firm-level corporate governance and market value - a case in idian [icgi]](https://media.store123doc.com/images/document/2015_01/02/medium_3Hxrq8k1Mt.jpg)
balasubramanian et al - 2010 - the relation between firm-level corporate governance and market value - a case in idian [icgi]
... Corporate Governance Index (ICGI) and examine the association between ICGI and firm market value We find a positive and statistically significant association between ICGI and firm market value in India ... value of assets Market- to-book ratio Book value of assets Market value of equity Debt/equity Debt/assets Years listed Sales growth R&D/sales Advertising/...
Ngày tải lên: 02/01/2015, 17:33
bédard et al - 2004 - the effect of audit committee expertise, independence and activity on aggressive earning management
... investigate the relation between, on the one hand, the audit committee s expertise (financial, governance, and firm-specific expertise), independence, and activities and, on the other hand, aggressive earnings ... likelihood of aggressive earnings management For the third aspect of committee Auditing: A Journal of Practice & Theory, September 2004 The...
Ngày tải lên: 02/01/2015, 17:34
chi et al - 2010 - the effects of auditors’ pre-client and client-specific experience on earnings quality and perceptions of earnings quality in taiwan
... perceptions of earnings quality - 13 - Empirical Models and Results In this section, we examine the effects of auditors’ pre-client and client-specific experience on earnings quality and perceptions ... light on these two important questions Finally, we examine the effects of pre-listing audit partner tenure and pre-listing audit firm te...
Ngày tải lên: 06/01/2015, 19:41
chi et al - 2011 - the effects of audit partner pre-client and client-specific experience on earnings quality and on perceptions of audit quality
... The Effects of Audit Partner Pre-Client and Client-Specific Experience on Earnings Quality and on Perceptions of Audit Quality SUMMARY: We examine the effects of auditors‘ pre-client and client-specific ... examining the effects of a more complete set of auditor experience measures (both pre-client and client-specific) on earni...
Ngày tải lên: 06/01/2015, 19:41
blouin et al - 2005 - the ultimate form of mandatory auditor rotation - the case of former arthur andersen clients
... simply represented the ceremonial nail in the coffin Supporting this position, the Wall Street Journal stated “In the 212-year history of the U.S financial markets, no major financial-services firm ... than the closest competitor, and otherwise SIZE is the natural logarithm of total assets (data6) TRANSPARENCY is the descending rank of the absolute value of the res...
Ngày tải lên: 06/01/2015, 19:41
bowlin et al - 2014 - the effects of auditor rotation, professional skepticism, and interactions with managers on audit quality
... The Effects of Auditor Rotation, Professional Skepticism, and Interactions with Managers on Audit Quality ABSTRACT We examine whether the effect of mandatory auditor rotation on audit quality ... low-effort audits and aggressive reporting Key Words: Auditor Rotation; Professional Skepticism; Audit Quality; Game Theory I INTRODUCTION We test w...
Ngày tải lên: 06/01/2015, 19:41
![cameran et al - 2005 -the audit firm rotation rule - a review of the literature [mafr]](https://media.store123doc.com/images/document/2015_01/06/medium_2hsVvp4iLH.jpg)
cameran et al - 2005 -the audit firm rotation rule - a review of the literature [mafr]
... that mandatory rotation increases the start up costs of auditor and auditee Analytical study Arruñada and Paz-Ares (Arruñada and Paz-Ares, 1997) in their paper analysed the impact that mandatory ... CHAPTER Rotation rule and audit quality 39 CHAPTER Rotation rule and audit costs 41 CHAPTER Rotation rule and audit market competition 43 CHAPTER Rotation rule and ca...
Ngày tải lên: 06/01/2015, 19:41
![gold et al - 2012 -the effect of engagement and review partner tenure and rotation on audit quality - evidence from germany [mapr]](https://media.store123doc.com/images/document/2015_01/06/medium_YF2viUqvRF.jpg)
gold et al - 2012 -the effect of engagement and review partner tenure and rotation on audit quality - evidence from germany [mapr]
... 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 the engagement ... research and develop hypotheses regarding the potential effects of engagement partner tenure and rotation on audit quality Engage...
Ngày tải lên: 06/01/2015, 19:42
![kwon et al - 2014 - the effect of mandatory audit firm rotation on audit quality and audit fees empirical - evidence from the korean audit market [mafr]](https://media.store123doc.com/images/document/2015_01/06/medium_har1420548188.jpg)
kwon et al - 2014 - the effect of mandatory audit firm rotation on audit quality and audit fees empirical - evidence from the korean audit market [mafr]
... http://ssrn.com/abstract=1764343 The effect of mandatory audit firm rotation on audit quality and audit fees: Empirical evidence from the Korean audit market INTRODUCTION Whether audit firm rotation should be mandatory ... The effect of mandatory audit firm rotation on audit quality and audit fees: Empirical evidence...
Ngày tải lên: 06/01/2015, 19:43
kilgore et al - 2011 - the relative importance of audit quality attributes
... Figure The relative importance of attributes for all respondents C 2011 CPA Australia Australian Accounting Review 259 The Relative Importance of Audit Quality Attributes decision-making process, audit ... audit team and audit partner and include the level of partner attention to the audit, communication and quality of C 2011 CPA Australia The R...
Ngày tải lên: 06/01/2015, 19:43
alhazaimeh et al - 2014 - the impact of cg and ownership structre on voluntary disclosure in annual reports among listed jordanian companies
... 2006) These financial reports include information that may help in recognizing the financial position of the company, reflect the operation, structural and financial picture of the corporations ... also considered one of the factors that affect the quality of the financial reporting process According to Eng and Mak (2003), the structure of ownership determi...
Ngày tải lên: 06/01/2015, 19:46