faking good and faking bad f k normative data

... publicly to thank him and Paula for their service and sacrifice for all of us And for Barbara To my sons, Ryan and Jason, and stepsons, Glenn and Chandler, you have my thanks and Barbara’s for becoming ... worked on a project for John Wiley & Sons The same folks I have thanked and credited for inspiration in the past are still there for me For that fact and for all of the publishing professionals involved, ... relationships? What kind of records can you keep and what kind of records must you keep? Guidance for all these problem areas is set forth in the published codes of ethics of the state board (and published...

Ngày tải lên: 15/02/2014, 02:20

... publicly to thank him and Paula for their service and sacrifice for all of us And for Barbara To my sons, Ryan and Jason, and stepsons, Glenn and Chandler, you have my thanks and Barbara’s for becoming ... worked on a project for John Wiley & Sons The same folks I have thanked and credited for inspiration in the past are still there for me For that fact and for all of the publishing professionals involved, ... relationships? What kind of records can you keep and what kind of records must you keep? Guidance for all these problem areas is set forth in the published codes of ethics of the state board (and published...

Ngày tải lên: 23/03/2014, 06:20

... retirement in 401 (k) plans and IRAs.6 Lifestyle and target date funds of funds account for 59 percent of the total number and 61 percent of the total assets of funds of funds From 2005 to 2010, ... assets (Figure 11) Approximately 85 percent of the assets of funds of funds are in hybrid funds of funds, which are funds that invest in a mix of stock, bond, and hybrid mutual funds Figure 10 ... somewhat Funds of funds are mutual funds that invest in other mutual funds The market for funds of funds has expanded considerably in recent years By the end of 2010, there were 966 funds of funds...

Ngày tải lên: 19/02/2014, 15:20

... assistance and were required to attend counseling, and in some cases make payments, at remote and often run-down offices A Consumer Reports article on credit counseling found that NFCC affiliates suffered ... almost always for sale Our survey of non-NFCC agencies found that only five of the 40 agencies offered services unrelated to DMPs Among this minority of agencies, four of five charged for these other ... 2002 and January 2003 Report by NCLC and CFA 14 Credit Counseling in Crisis Types of DMP Fees 81% Number of Agencies 30 68% 25 20 15 19% 10 Set-up Fee Monthly Fee Non-Specific Fee Type of Fee...

Ngày tải lên: 06/03/2014, 08:20

... * $0.30 Staff assisted transfers $2.75 Counter cash withdrawals $2.75 Bpay $0.30 * Free for transfer within Goldfields Money account, $0.30 per EFT transfer or $5.00 per cheque Fee free withdrawal ... Savings Accounts Fees and Charges (if service requested); and • Net Banking Redicard Terms and Conditions (if service requested) Goldfields Money Business Savings Bank Accounts Goldfields Money provides ... beneficial to both the customer and Goldfields Money A fair price for service is an integral part of that relationship and in turn Goldfields Money rewards customer loyalty Where a customer keeps...

Ngày tải lên: 15/03/2014, 10:20

... membership fees You have to pay the following monthly membership fees for ufirst, ufirstgold, ufirst Private and Private Current Account These give you access to a number of benefits and allow ... 15.55% ufirst, ufirstgold and ufirst Private Current Account (see section for details of membership fees applicable) You can apply for an interest free overdraft of up to €500 with ufirst, up to ... for extra services Bank drafts – domestic euro €2.25 Bank drafts - non euro €3.81 Bank Giro credits €0.51 Bank report for audit purposes €25.00 Certificate of interest or a balance Chequebook...

Ngày tải lên: 29/03/2014, 09:20

... substantially higher for conventional funds Finally, both the before- and after-fee raw returns of conventional funds are slightly higher than those of SRI funds For instance, the mutual fund Lutheran ... in after-fee performance The results above show, on the one hand, that SRI funds outperform comparable conventional funds before fees and, on the other hand, that SRI funds charge higher fees ... performance of a “smart-money” portfolio of SRI funds (constructed by tracking the inflows of new money into mutual funds) does not differ from that of a “smart-money” portfolio of conventional funds...

Ngày tải lên: 30/03/2014, 12:20

... Wyatt (2003), a former FASB and IASB board member and former senior partner at See also Beck, Frecka, and Solomon 1988; Reynolds and Francis 2001; Knechel and Payne 2001; Geiger and Rama 2003; ... consider the effects of future fees on audit quality However, in contrast to our study, they examine the effects of total future fees (audit and non-audit) where we study future NAS fee growth, ... J R., and M D Yu 2010 Big four office size and audit quality The Accounting Review 84 (5): 1521– 1552 Frankel, R.M., M .F Johnson., and K. K Nelson 2002 The relation between auditors’ fees for nonaudit...

Ngày tải lên: 06/01/2015, 19:41

... different types of services have shown divergent results about the joint effects of enhanced competition on price and quality (Kwoka 1984; Haas-Wilson 1986; Rizzo and Zeckhauser 1992; Kessler and ... Debt covenant effects and the manipulation of accruals Journal of Accounting and Economics 17 (1): 145–176 DeFond, M L., K Raghunandan, and K R Subramanyam 2002 Do non-audit service fees impair ... at: http://www.frc.org.uk/documents/pagemanager/frc/FRCMPG Final Report for web.pdf Federal Trade Commission (FTC) 2003 Letter to the Honorable Ward Crutchfield, from the Office of the Chairman...

Ngày tải lên: 06/01/2015, 19:42

... the fees are expressed in thousands of dollars Total audit fees is the sum of audit fees and audit-related fees Total non-audit fees is the sum of IS fees, tax fees, and other fees Total fees ... the Big auditors (Krishnan [2003], Balsam, Krishnan, and Yang [2003], Dunn and Mayhew [2004]), defined as follows: 10 J ik SALESijk ADTR MSik = j =1 Ik (1) J ik i=1 j =1 SALESijk For brevity, we ... the background knowledge both to more effectively perform the non-audit services of a client from a specialized industry and to acquire and leverage on the knowledge spillover from performing...

Ngày tải lên: 06/01/2015, 19:43

... and home equity line outstanding balances ** Waived for minors under the age of 18 NON CONSUMER SERVICE FEE SCHEDULE Transaction and service fees, including insufficient funds and overdraft fees, ... minors under the age of 18 Transaction and service fees, including insufficient funds and overdraft fees, may apply to these accounts Page of 10 800.325.BANK stbank.com PERSONAL SAVINGS Cash Management ... Changes from the previous week shown in bold Page of 10 800.325.BANK stbank.com Special Relationship Offer – Add from 0.05% up to 0.20% to a CD or IRA APY! Effective August 11, 2010 (See footnote...

Ngày tải lên: 15/02/2014, 06:20

... organization and formatting of information, and their excessive detail and length 46 Compliance with these official staff interpretations afford issuers protection from liability under Section 130 (f) of ... not captured in these data B .K Bucks, A.B Kennickell, and K. B Moore, “Recent Changes in U.S Family Finances: Evidence from the 2001 and 2004 Survey of Consumer Finances,” Federal Reserve Bulletin, ... use headings effectively Figure 12: Example of Ineffective and Effective Use of Headings in Typical Credit Card Disclosure Documents Ineffective heading use (shading added by GAO) Effective heading...

Ngày tải lên: 16/02/2014, 03:20

... saving for retirement in 401 (k) plans and IRAs Lifestyle and target date funds of funds account for 58 percent of the total number and 57 percent of the total assets of funds of funds From 2005 ... Institute and iMoneyNet Funds of Funds Funds of funds are mutual funds that invest in other mutual funds.7 The market for funds of funds has expanded considerably in recent years By the end of 2011, ... ratio of funds of funds fell from 101 basis points to 83 basis points, a decline of nearly 18 percent (Figure 13).9 Mutual Fund Load Fees Many mutual fund investors pay for the services of a professional...

Ngày tải lên: 19/02/2014, 15:20

... Sirman, Ndkhet (1991), "? Bạn bè Foe Giả mạo liên minh với phụ nữ khác làng Tây Thổ Nhĩ K ," Trong Tekeh, S biên tập, phụ nữ đại xã hội Thổ Nhĩ K , Luân Đôn New Jersey Zed Books Sonmez, Mustafa (2001), ... Palan, Areni Kiecker 2001), tặng quà hành vi hẹn hò (Belk Coon năm 1993), ý nghĩa quà tặng (Belk 1988; Wallendorf Arnould 1988; Wolfinbarger 1990; Richins 1994), tự tặng quà (Mick Demoss năm ... vàng 14, 18 22 14 18 karat đồ trang sức thường coi thiết k đại, vàng 22 karat trang sức cảm nhận nhiều công cụ đầu tư Mặt khác đồng tiền vàng, đến nhiều k ch cỡ khác Ở Thổ Nhĩ K , đồ trang sức vàng...

Ngày tải lên: 02/07/2014, 10:49

... results for firms with long auditor tenure (Panel B) show that the coefficients are negative for LAF, LNAF and LTOTALFEE but positive for FEERATIO Except for LAF, all coefficients are insignificant ... significant The results on data for the year 2001 show that the coefficient of non-audit fees is positive and significant (p

Ngày tải lên: 06/01/2015, 19:42

... variable to identify the extent to which auditors expend additional effort to reduce any adverse effects of lack of client familiarity on audit quality, and to identify the effects of the rotation ... adverse effects of lack of client familiarity on audit quality We therefore include the LAH variable to identify the extent to which this is happening and to control for the overall effect of audit ... variables defined in a lagged form and re-estimated them Our findings for equations and not change qualitatively 14 potential for lower audit fees Therefore, we control for the overall effect of audit...

Ngày tải lên: 06/01/2015, 19:43

... trademark of Silicon Graphics, Inc Ⅲ Perforce is a registered trademark of Perforce Software, Inc Ⅲ Eclipse is trademark of Eclipse Foundation, Inc Ⅲ KDE and K Desktop Environment are trademarks of KDE ... Driver for NOR Flash 97 4.5 The Flash-Mapping Drivers 106 4.5.1 Filling up mtd_info for NOR Flash Chip 106 4.5.2 Filling up mtd_info for NAND Flash Chip 108 4.5.3 Registering mtd_info ... 117 4.8.3 CRAMFS (Compressed RAM File System) 117 4.8.4 Journaling Flash File Systems — JFFS and JFFS2 117 4.8.5 NFS — Network File System 119 4.8.6 PROC File System ...

Ngày tải lên: 04/08/2012, 14:23

... complete feed per unit of volume Palatability and sorting of meal or mash diets – depending on the animal, a finely ground, powdery feed will reduce feed intake and cause bridging in feeders and storage ... “caking” can occur as a result of loading DDGS into trucks, rail cars or containers if it has not been cooled and “cured” properly before loading This often causes flowability problems and difficulty ... during transport and handling – particle and ingredient segregation (separation) occurs when particles of different sizes and bulk densities are blended together and transported or handled Pellet...

Ngày tải lên: 08/08/2012, 10:03

Ngày tải lên: 08/08/2012, 17:20

... look at the different skills and abilities of our staff, and we decide if they are enough to help the company fulfil its aims and operate effectively We then develop a series of classes and workshops ... result of disagreements over pay, conditions of work and unfair , including (the laying-off of employees because they are not needed) , often in the form of a The least favourable outcome of this ... are being left: (a) out of their mind (b) out of the blue (c) out of their head (d) out of the loop Work that offers the same money for less effort than another similar job is often known as: (a)...

Ngày tải lên: 08/08/2012, 17:31