mayflower textile services co et al 2008 the duty of cooperateand frcp rule 26 g

bédard et al - 2004 - the effect of audit committee expertise, independence and activity on aggressive earning management

... on their level of abnormal accruals for the year 1996: the group with the highest positive (income-increasing) accruals, the group with the highest negative (income-decreasing) accruals, and the ... the group with the highest positive (income-increasing) accruals, AEM– is the group with the highest negative (income-decreasing) accruals, and LEM is the group with the accruals closest to The ... monitor of the [financial reporting] process.” The committee may reduce opportunistic earnings management by “evaluating the competence and independence of the external auditors,” by engaging in...

23
1,155
0

chi et al - 2010 - the effects of auditors’ pre-client and client-specific experience on earnings quality and perceptions of earnings quality in taiwan

Danh mục: Tổng hợp

... audit quality and earnings quality in the early years of the audit engagement Overall, results of archival studies in the U.S setting provide no evidence of a deterioration of earnings quality ... and Burgstahler et al (2006) While they find that financial reporting of private companies is of lower quality than that of public companies, our results suggests that the earnings quality of private ... determining the effect of long tenure In later work, Chen et al (2008) use the absolute value of discretionary accruals and signed discretionary accruals to proxy for earnings quality They find...

chi et al - 2011 - the effects of audit partner pre-client and client-specific experience on earnings quality and on perceptions of audit quality

Danh mục: Tổng hợp

... performance: The role of accounting accruals Journal of Accounting and Economics 18 (1): 3-42 ., and I D Dichev 2002 The quality of accruals and earnings: The role of accrual estimation errors The Accounting ... underlying the Public Company Accounting Oversight Board‘s proposal to disclose the name of the engagement partner in the audit report – that the disclosure of the engagement audit partner could provide ... PT and FT is insignificant Taken together, these findings suggest that for private companies, longer audit partner tenure enhances earnings quality by constraining the reporting of extreme positive...

bowlin et al - 2014 - the effects of auditor rotation, professional skepticism, and interactions with managers on audit quality

Danh mục: Tổng hợp

... (high) effort 41.1% (58.9%) of the time, the manager gets an expected payoff of 2.43, regardless of what the manager chooses Likewise, if the manager chooses conservative (aggressive) reporting ... Libby et al 2002) The neutral labels control against roleplaying, hypothesis guessing, or other demand effects, while still maintaining the economic realities and strategic tensions of the auditors’ ... informally with managers (e .g. , engagement partners vs concurring partners and other audit team members) Supplemental Analyses of H2 Additional (untabulated) analysis of the content of chat confirms...

gold et al - 2012 -the effect of engagement and review partner tenure and rotation on audit quality - evidence from germany [mapr]

Danh mục: Tổng hợp

... the quality of these models Therefore, the empirical tests in the paper have to be interpreted as joint tests of the quality of the set of economic determinants, the functional form of accruals ... discretionary accruals Journal of Accounting and Economics 25 (1): 35-67 ———, and C W Park 2001 The reversal of abnormal accruals and the market valutation of earnings surprises The Accounting Review 76 ... first half of year t and the second half of year t - 1; , = change in short-term debt between the first half of year t and the second half of year t - ; = total assets at the end of year t –...

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]

Danh mục: Tổng hợp

... lower than continuing audit engagements, which is consistent with the interpretation that these engagements were low-balled compared to continuing engagements in the post-regulation period The LTA ... (Postreg_Cont = Prereg_Cont) F-test (Postreg_Short = Prereg_Short) F-test (Postreg_Long = Prereg_Long) F-test (Postreg_Cont =Postreg_Short) F-test (Postreg_Cont =Postreg_Long) F-test (Postreg_Long ... differences in the significance of our results or the conclusions reached, suggesting there was pre-reaction of the firms prior to the actual change of regulation.21 Changes in audit quality and fees...

alhazaimeh et al - 2014 - the impact of cg and ownership structre on voluntary disclosure in annual reports among listed jordanian companies

Danh mục: Tổng hợp

... one of the few countries in the Middle East to realize the importance of coping with the new trends of change occurring in the world It is the first Arab country to join the Board of Directors of ... minimizing the agency conflict Ownership structure is also considered one of the factors that affect the quality of the financial reporting process According to Eng and Mak (2003), the structure of ... controlled by the different standards and regulations governing the disclosure of accounting to be followed and the degree of flexibility of their applicability One important consequence of these differences...

bauer et al - 2007 - the impact of cg on cp - evidence from japan [gmi]

Danh mục: Tổng hợp

... presents the average global overall rating for all countries evaluated by GMI Average ratings are computed for the August 2004 evaluation All firms (financials and non-financials) are included accountability, ... coefficient of 0.87 Similar high correlations are found for the other categories when comparing home and global categories (i.e., the diagonal of the lower left quadrant), ranging between 0.70 ... that country.2 The ratings for each category are combined to produce weighted average overall ratings: one global overall rating and one home overall rating For Japan, GMI constructed ratings for...

ferris et al - 2009 - the effect of crosslisting on corporate governance - a review

Danh mục: Tổng hợp

... measure, Doidge et al (2009) proxy them through the use of voting rights They contend that a higher level of voting rights indicates a controlling shareholder who is capable of expropriating wealth from ... and it is generally regarded as the impetus for the current development of national codes of corporate governance The ﬁndings of Lang et al (2006), that non-US ﬁrms crosslisting in the US are ... facilitate the sale of control blocks, not to enhance the quality of their corporate governance by bonding to another country’s legal system Bozec (2007) examines the interplay between market integration...

The concise geologic time scale, ogg et al 2008

Danh mục: Địa lý học

... One of the main goals of the International Commission on Stratigraphy and its predecessors under the International Geological Congresses (IGC) has been to unite the individual regional scales ... formally defined Stage ~ 521 * Colors are according to the Commission for the Stage Geological Map of the World (www.cgmw.org) ~ 528 * Terreneuvian The listed numerical ages are from 'A Geologic ... efforts of the subcommissions of the ICS and other stratigraphic and regional experts A Geologic Time Scale 201 At the time of this writing, a major comprehensive update of the Geologic Time Scale...

benston et al - following the money; the enron failure and the state of the corporate disclosure (2003)

Danh mục: Tài chính doanh nghiệp

... for changes in price levels They not measure the cost of replacing the assets, the value of the ﬁxed assets to the company, or the amounts that could be obtained if these assets were sold Company-developed ... SPEs Incorrect Income Recognition Several of the SPEs paid Enron fees for guarantees on loans made by the SPEs Although GAAP requires recognition of revenue only over the period of the guarantees, ... practices of the SEC than to an apparent worsening of corporate accounting practices Nonetheless, it is also signiﬁcant that the number of very large public companies at the center of major accounting...

barth et al (eds.) - the savings and loan crisis; lessons from a regulatory failure (2004)

Danh mục: Tài chính doanh nghiệp

... Housing and Urban Development, various components of the Federal Reserve System, and the Congressional Budget Office, Joint Economic Committee, and Office of Technology Assessment of the U.S Congress ... FDICIA The regulators have a great deal of discretion The specified capital-asset ratio is just the final trigger The regulators can also downgrade banks on the basis of regular or special examinations ... result, the Glass-Steagall Bill, dominated capital markets regulation in this country until the passage of the Garn-St Germain Bill and other pieces of deregulatory (and re-regulatory) legislation...

balasubramanian et al - 2010 - the relation between firm-level corporate governance and market value - a case in idian [icgi]

Danh mục: Tổng hợp

... ﬁrm value in emerging markets? A second goal of this paper is to contribute to the literature on the connection between ﬁrm-level governance and ﬁrm market values in emerging markets A number of ... book value of common stock Book 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/sales Exports/sales ... [book value of debt + book value of preferred stock + market value of common stock]/book value of assets Market value/book value of common stock We drop 17 ﬁrms with negative, zero or missing book...

benkel et al - 2006 - the assassination between corporate governance and earning management

Danh mục: Tổng hợp

... element of competition policy in the transition economies Another area of government policy that affects competition is competition law Although the goals, approach and scope of competition law ... managing the company and supervising the management of the company According to Goergen et al (17), the management board is legally entrenched with terms typically lasting for five years Only the supervisory ... structure of the capital market in the economy, but also to analyze the legal and regulatory framework of corporate governance In this paper, I focus specifically on how changes in the legal framework...

blouin et al - 2005 - the ultimate form of mandatory auditor rotation - the case of former arthur andersen clients

Danh mục: Tổng hợp

... various geographic segments However, there is no guarantee that the other offices that aided in the audit of the various geographic segments also followed AA, thereby potentially limiting the cost ... is the natural logarithm of total assets (data6) TRANSPARENCY is the descending rank of the absolute value of the residual from a cross sectional regression of annual returns on ROA, changes ... descending rank of the absolute value of the residual from a cross sectional regression of annual returns on ROA, changes in earnings, SIZE, and industry fixed effects COMPLEX is the geographic sales...

blouin et al - 2007 - an analysis of forced auditor change - the case of former arthur andersen clients

Danh mục: Tổng hợp

... diversiﬁcation COMPLEX accounts for the number of geographic segments and the degree of diversity in sales across these segments While a greater number of geographic segments leads to higher values of COMPLEX, ... rank of absolute value of residual from regression of annual returns on annual earnings (#18), and changes in annual earnings, both scaled by total assets (#6) and SIZE; TotalSales Segmenti COMPLEX ... This suggests the agency costs borne by following AA outweighed the beneﬁts of reduced switching costs It also suggests that companies for whom agency concerns are the most acute consider the independence...

cameran et al - 2005 -the audit firm rotation rule - a review of the literature [mafr]

Danh mục: Tổng hợp

... in the first years of the engagement The rotation can lead the market to competition based on the quality of services which can lead to a growth in the number of competent firms According to the ... Journal of Practice & Theory  The Accounting Review  International journal of accounting auditing and taxation  Journal of accounting and public policy  Accounting Horizons  Journal of accounting ... are analyzed with regard to three topics: the value of the relationship with the client, the value of all other contracts and the value of a potential contract Following the author’s reasoning,...

jackson et al - 2008 - mandatory audit firm rotation and audit quality in australia [mafr]

Danh mục: Tổng hợp

... the natural log of total assets, LEV is the ratio of liabilities to assets, CLEV is the percentage change in LEV during the year, RETURN is the percentage change in the book value of net assets ... natural log of total assets; LEV is the ratio of liabilities to assets; CLEV is the percentage change in LEV during the year; RETURN is the percentage change in the book value of net assets over the ... change in accounts receivable during the year scaled by lagged total assets, PPE is the gross property, plant and equipment scaled by lagged total assets, Growth is the ratio of next year’s sales...

kilgore et al - 2011 - the relative importance of audit quality attributes

Danh mục: Tổng hợp

... depending on the consumers’ utility of the attribute The ‘quality’ of an economic good or service can therefore be viewed as the sum of the values placed on the desired attributes contained in the good ... ﬁnancial savings (economies of scale) and a higher concentration of clients, they will make better judgements and therefore provide audits of higher quality Further, studies by Craswell et al (1995), ... A Kilgore, R Radich & G Harrison the greatest average utility value to the level ‘Less than 30% of audit fees’ The result regarding the average utility value is not surprising given the signiﬁcant...

Xem thêm

Tìm thêm: xác định các mục tiêu của chương trình khảo sát chương trình đào tạo của các đơn vị đào tạo tại nhật bản khảo sát chương trình đào tạo gắn với các giáo trình cụ thể xác định thời lượng học về mặt lí thuyết và thực tế điều tra với đối tượng sinh viên học tiếng nhật không chuyên ngữ1 khảo sát thực tế giảng dạy tiếng nhật không chuyên ngữ tại việt nam khảo sát các chương trình đào tạo theo những bộ giáo trình tiêu biểu nội dung cụ thể cho từng kĩ năng ở từng cấp độ phát huy những thành tựu công nghệ mới nhất được áp dụng vào công tác dạy và học ngoại ngữ mở máy động cơ rôto dây quấn các đặc tính của động cơ điện không đồng bộ hệ số công suất cosp fi p2 đặc tuyến hiệu suất h fi p2 đặc tuyến mômen quay m fi p2 đặc tuyến tốc độ rôto n fi p2 đặc tuyến dòng điện stato i1 fi p2 động cơ điện không đồng bộ một pha thông tin liên lạc và các dịch vụ chỉ tiêu chất lượng theo chất lượng phẩm chất sản phẩm khô từ gạo của bộ y tế năm 2008 chỉ tiêu chất lượng 9 tr 25