mghi butler et al 2011

... less flexible accounting standards or more stringent governance mechanisms Accounting Horizons June 2011 Is Enhanced Audit Quality Associated with Greater Real Earnings Management? 317 of the earnings ... industry expertise is associated with greater real earnings management Accounting Horizons June 2011 318 Chi, Lisic, and Pevzner avoid negative regulatory consequences While earlier papers focus ... management given incentives to manage earnings Hence, our prediction is: Accounting Horizons June 2011 Is Enhanced Audit Quality Associated with Greater Real Earnings Management? 319 H1: Audit quality,...

Ngày tải lên: 06/01/2015, 19:41

... spotlight with the 2011 Public Company Accounting Oversight Board (PCAOB) call for comments on their concept release proposing mandatory audit firm rotation (Cohn 2011a; Cohn 2011b).1 A more complete ... companies Our findings also supplement those in Kim et al (2011) and in Minnis (2011) Using a sample of private Korean companies, Kim et al (2011) find that the cost of debt capital is lower for companies ... (PCAOB) 2011 Improving the transparency of audits: Proposed amendments to PCAOB auditing standards and Form PCAOB Release No 2011- 007, http://pcaobus.org/Rules/Rulemaking/Docket029/PCAOB_Release _20110 07.pdf...

Ngày tải lên: 06/01/2015, 19:41

... management and auditor conservatism explanations for the relationship between audit opinion and DAs (Butler et al., 2004) The level of DAs for firms is calculated by using the cross-sectional Jones ... This is considered normal, given that large negative DAs might be a caution for financial distress (Butler et al., 2004) For this reason, we control for the client’s financial condition using the Altman ... compensation for illiquidity in stock returns”, Journal of Financial Economics, Vol 41, pp 441-64 Butler, M., Leone, A and Willenborg, M (2004), “An empirical analysis of auditor reporting and its...

Ngày tải lên: 06/01/2015, 19:41

... House of Commons Treasury Committee 2009, p.76) The US PCAOB recently issued Concept Release No 20110 06 (2011) to solicit public opinion on means to improve audit quality, including mandatory audit ... Brooks (2011) recently reports that accruals quality increases in early years of the audit firm’s tenure and decreases in later years for both the pre-SOX and the post-SOX eras Brooks’ (2011) study ... PricewaterhouseCoopers Public Company Accounting Oversight Board (PCAOB) 2011 Concept Release on Auditor Independence and Audit Firm Rotation - PCAOB Release No 2011- 06 Washington: PCAOB Shockley, R A 1981 Perceptions...

Ngày tải lên: 06/01/2015, 19:41

... (1985), McKinley et al (1985), Schroeder et al (1986), Knapp (1987), Sutton and Lampe (1990), C 2011 CPA Australia A Kilgore, R Radich & G Harrison Gul (1991), Knapp (1991), Carcello et al (1992), ... partner and include the level of partner attention to the audit, communication and quality of C 2011 CPA Australia The Relative Importance of Audit Quality Attributes working relationships between ... managers, the names and contact details of 331 individuals were selected through this process C 2011 CPA Australia A Kilgore, R Radich & G Harrison The Relative Importance of Audit Quality Attributes...

Ngày tải lên: 06/01/2015, 19:43

... www.ccsenet.org/ijbm International Journal of Business and Management Vol 6, No 8; August 2011 client after a pre-determined period has expired, or audit partner rotation, where only the ... Education 45 www.ccsenet.org/ijbm International Journal of Business and Management Vol 6, No 8; August 2011 stated that audit firm rotation automatically implies audit partner rotation That is, unless ... 1833-8119 www.ccsenet.org/ijbm International Journal of Business and Management Vol 6, No 8; August 2011 Higher levels of conservatism have been interpreted as suggestive of earnings that are of higher...

Ngày tải lên: 06/01/2015, 19:43

... Board (PCAOB) 2011a Concept Release on Auditor Independence and Audit Firm Rotation PCAOB Release No 2011- 006 Washington, D.C.: PCAOB Current Issues in Auditing Volume 5, Issue 2, 2011 Auditor ... it is worth exploring how audit firm rotation could possibly mitigate these incentives (PCAOB 2011b, 2011c) THE HISTORY OF THE DEBATE Chairman Doty notes that limiting an audit firm’s tenure is ... new idea and has been discussed by various commentators and organizations for some time (PCAOB 2011b, 2011c) Past public debate has described the basic arguments both for and against mandatory term...

Ngày tải lên: 06/01/2015, 19:44

... "Insiders or Outsiders: Who should have February 2011FF Corporate: Independent Directors in the Board 2011 Global Journals Inc (US) February 2011FF Corporate: Independent Directors in the Board ... February 2011FF Corporate: Independent Directors in the Board Corporate: Independent Directors in the Board Global Journal of Management and Business Research Volume XI Issue I Version I February 2011FF ... February 2011FF Corporate: Independent Directors in the Board Corporate: Independent Directors in the Board Global Journal of Management and Business Research Volume XI Issue I Version I February 2011FF...

Ngày tải lên: 06/01/2015, 19:49

... Biology Copyright © Fourth Edition, 1998 Fifth Edition, 2002 Sixth Edition, 2006 Seventh Edition, 2011 by Schattauer GmbH, Hölderlinstraße 3, 70174 Stuttgart, Germany; http://www.schattauer.de,...

Ngày tải lên: 12/05/2014, 16:54

... CONN’S Current Therapy 2011 CONN’S Current Therapy 2011 Edward T Bope, MD Chief of Medicine, Columbus VA Clinical Professor, Department ... PHYSICIAN 1600 John F Kennedy Blvd Ste 1800 Philadelphia, PA 19103–2899 CONN’S CURRENT THERAPY 2011 Copyright # 2011, 2010, 2009, 2008 by Saunders, an imprint of Elsevier Inc ISBN: 978-1-4377-0986-5 ... Wisconsin, Milwaukee, Wisconsin Epilepsy in Infants and Children Preface  Conn’s Current Therapy in 2011 brings the same excellent source of information to the desktop of the physician that it did...

Ngày tải lên: 12/05/2014, 17:09

... London New York Library of Congress Control Number: 2010923774 â Springer-Verlag Berlin Heidelberg 2011 This work is subject to copyright All rights are reserved, whether the whole or part of the ... (eds.), Contact Dermatitis, DOI: 10.1007/978-3-642-03827-3_1, â Springer-Verlag Berlin Heidelberg 2011 J.-M Lachapelle Core Message Historical aspects of contact dermatitis are indistinguishable ... (eds.), Contact Dermatitis, DOI: 10.1007/978-3-642-03827-3_2, â Springer-Verlag Berlin Heidelberg 2011 13 14 NAT N-acetyltransferase NDMA p-nitroso-dimethylanilin Ni Nickel OR Odds ratio PPD p-phenylenediamine...

Ngày tải lên: 12/05/2014, 17:11

... System–physiopathology Intensive Care–methods Monitoring, Physiologic–methods WO 200] RD87.3.N47C67 2011 617.9Ј6748–dc23 20110 26296 ISBN 978-0-521-19057-2 Hardback Cambridge University Press has no responsibility ... part may take place without the written permission of Cambridge University Press First published 2011 Printed in the United Kingdom at the University Press, Cambridge A catalogue record for this ... www.cambridge.org Information on this title: www.cambridge.org/9780521190572 © Cambridge University Press 2011 his publication is in copyright Subject to statutory exception and to the provisions of relevant...

Ngày tải lên: 12/05/2014, 17:12

... authors declare that they have no competing interests Received: 31 March 2011 Accepted: 21 July 2011 Published: 21 July 2011 References Gimotty PA, Elder DE, Fraker DL, Botbyl J, Sellers K, Elenitsas ... automatically pre-treated using the PT-link system Jonsson et al Journal of Translational Medicine 2011, 9:114 http://www.translational-medicine.com/content/9/1/114 (DAKO, Glostrup, Denmark) and ... parameters, the relationship between RBM3 expression Jonsson et al Journal of Translational Medicine 2011, 9:114 http://www.translational-medicine.com/content/9/1/114 Page of Table Patient and tumour...

Ngày tải lên: 18/06/2014, 22:20

... Park et al Journal of Inequalities and Applications 2011, 2011: 104 http://www.journalofinequalitiesandapplications.com/content /2011/ 1/104 Page of Găvruta [4] generalized the Rassias’ result ... such that Park et al Journal of Inequalities and Applications 2011, 2011: 104 http://www.journalofinequalitiesandapplications.com/content /2011/ 1/104 Page of (i) d(Tnx, Tn+1x) < ∞ for all n ≥ n0; (ii) ... (2:8) Park et al Journal of Inequalities and Applications 2011, 2011: 104 http://www.journalofinequalitiesandapplications.com/content /2011/ 1/104 Page of for all a ∈ A Given g, h Î X, let C Î...

Ngày tải lên: 20/06/2014, 22:20

... declare that they have no competing interests Received: November 2010 Accepted: 19 April 2011 Published: 19 April 2011 References Lakowicz JR: Radiative Decay Engineering: Biophysical and Biomedical ... molecules with the HOPG surface must be taken into account Fujiki et al Nanoscale Research Letters 2011, 6:347 http://www.nanoscalereslett.com/content/6/1/347 Page of Figure STM topographic images ... highly broadened with an additional small peak at 565 nm Fujiki et al Nanoscale Research Letters 2011, 6:347 http://www.nanoscalereslett.com/content/6/1/347 Figure STM-LE spectra of PTCDI-C7 thin...

Ngày tải lên: 21/06/2014, 04:20

... authors declare that they have no competing interests Received: 28 January 2011 Accepted: 19 April 2011 Published: 19 April 2011 Figure The calculated hCT as a function of applied voltage V with ... where the arrow indicates the compensation voltage (V0) Chen et al Nanoscale Research Letters 2011, 6:350 http://www.nanoscalereslett.com/content/6/1/350 Page of The model Since the injected ... a bilayer TiO2/MEH-PPV device under (a) E > and (b) E < Chen et al Nanoscale Research Letters 2011, 6:350 http://www.nanoscalereslett.com/content/6/1/350 Page of Here, μ0 is the zero-field mobility...

Ngày tải lên: 21/06/2014, 04:20

... declare that they have no competing interests Received: 15 August 2010 Accepted: 20 April 2011 Published: 20 April 2011 References Bütiker M, Imry Y, Landauer R: “Josephson behavior in small normal ... which Ve(r) has the minimum, is eight times larger than Okuyama et al Nanoscale Research Letters 2011, 6:351 http://www.nanoscalereslett.com/content/6/1/351 Page of the size of hole confinement ... the electron configuration in the Wigner molecule [9] Okuyama et al Nanoscale Research Letters 2011, 6:351 http://www.nanoscalereslett.com/content/6/1/351 Page of Figure Low-lying energies for...

Ngày tải lên: 21/06/2014, 04:20

... declare that they have no competing interests Received: December 2010 Accepted: 20 April 2011 Published: 20 April 2011 References Qin Y, Wang XD, Wang ZL: Microfibre-nanowire hybrid structure for energy ... follows: EB rij = qi qj rij + Aij exp − rij ρ − C r6 ij (1) Lee et al Nanoscale Research Letters 2011, 6:352 http://www.nanoscalereslett.com/content/6/1/352 Page of where Aij, rij, and cij in Equation ... (a)-(c) are the snapshots of ZnO nanowires for Type I-III Lee et al Nanoscale Research Letters 2011, 6:352 http://www.nanoscalereslett.com/content/6/1/352 Page of Table Mechanical properties...

Ngày tải lên: 21/06/2014, 04:20

... declare that they have no competing interests Received: November 2010 Accepted: 20 April 2011 Published: 20 April 2011 References de Saja JA, Rodriguez-Mendez ML: Sensors based on double-decker rare ... synthesized CNTs TEM, transmission electron microscopy Asedegbega-Nieto et al Nanoscale Research Letters 2011, 6:353 http://www.nanoscalereslett.com/content/6/1/353 Page of Table Characterization properties ... 399.0 eV accompanied by a less intensive peak at Asedegbega-Nieto et al Nanoscale Research Letters 2011, 6:353 http://www.nanoscalereslett.com/content/6/1/353 400.6 eV The main peak can be ascribed...

Ngày tải lên: 21/06/2014, 04:20