perceptions of the quality of financial reporting
goodwin and seow - 2002 -the influence of cg mechanisms on the quality of financial reporting and auditing in singapore
... whether the chairman of the board also holds the position of chief executive of cer, and other characteristics of the external auditors such as the offering of management advisory services Further ... auditors of listed companies in Singapore participated in two experimental cases In the first, the strength of the audit committee, the existence of an internal audit function and the strength of the ... influence the quality of the external audit and hence the quality of the financial statements We also selected three mechanisms relating to the external auditor which could affect audit quality...
Ngày tải lên: 06/01/2015, 19:49
levitt - evidence on the relation between corporatare governance characteristics and the quality of financial reporting
Ngày tải lên: 06/01/2015, 19:49
naser and nuseibeh - 2003 - quality of financial reporting - evidence from the listed saudi nonfinancial companies
... government officers, bank credit officers, and financial analysts The disclosure index was then weighted by the mean and the median of the users’ ranking of the importance of each of the items ... government officers, bank credit officers, and financial analysts The disclosure index was then weighted by the mean and the median of the users’ ranking of the importance of each of the items ... noted that the mean level of disclosure for all industries, with the exception of electricity, was very close to the mean value of the whole sample On the other hand, the results of the Wilcoxon...
Ngày tải lên: 06/01/2015, 19:49
effects of recognition versus disclosure on the structure and financial reporting of share based payments
... does not reflect the effect of the impact on the fair value of stock compensation cost The approach I use explicitly takes into account the sensitivity of the fair value of the estimate to small ... a median fair value of 7% of profits in 1996 and 11% of profits in 2004 I compare the terms of option grants and the properties of fair value estimation under a disclosure reporting regime to ... time-specific Thus, the amount of reporting flexibility and the ease of auditing may differ across the inputs I discuss these differences when interpreting the results of the reliability analysis...
Ngày tải lên: 03/06/2014, 01:05
qinghua et al - 2007 - audit committee, board characteristics and quality of financial reporting - an empirical research on chinese securities market
... companies’ financial reporting process and the quality of financial reporting Strengthening the board of directors, such as enhancing the board’s independence, improving its capabilities of detecting ... composition and the quality of financial reporting, and explored the micro-governance role the board plays in supervising the process of financial reporting Literature review and hypotheses Drawn ... upon the quality of the company’s financial reporting In other words, either the two positions holds by one person concurrently or a separation of the said two positions is acceptable from the...
Ngày tải lên: 02/01/2015, 17:34
Factors Affecting Audit Quality in the 2007 UK Regulatory Environment: Perceptions of Chief Financial Officers, Audit Committee Chairs and Audit Engagement Partners ppt
... member of the audit committee has recent and relevant financial experience.’ The responsibilities of the audit committee include monitoring the integrity of the financial statements of the company…reviewing ... is the latest event to raise interest globally in audit quality, the integrity of financial reporting and corporate governance The scale of the problem has also raised expectations of further ... from the UK financial scandals of the early 1990s in the form of the Cadbury Report (1992) which subsequently became the Combined Code (and is soon to become the UK Corporate Governance Code) The...
Ngày tải lên: 16/03/2014, 00:20
An empirical analysis of the relationship between audit committee multiple directorships and financial reporting quality
... Reproduced with permission of the copyright owner Further reproduction prohibited without permission Reproduced with permission of the copyright owner Further reproduction prohibited without ... permission Reproduced with permission of the copyright owner Further reproduction prohibited without permission Reproduced with permission of the copyright owner Further reproduction prohibited without ... permission Reproduced with permission of the copyright owner Further reproduction prohibited without permission Reproduced with permission of the copyright owner Further reproduction prohibited without...
Ngày tải lên: 03/06/2014, 00:50
kla and omri - 2011 - corporate governance and financial reporting quality - the case of tunisian firms
... 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 ... foreigners, the families, the blockholders, the institutional investors and the State These mechanisms of control affect the financial reporting quality of the Tunisian companies On the one hand, the ... that the control by the State and the financial institutions is associated with a good quality of financial reporting However, we discern that the presence of the blockholders, the families and the...
Ngày tải lên: 06/01/2015, 19:49
Report of the National Commission on Fraudulent Financial Reporting doc
... Oversight Board, the Chairman of the IIA, the President of the FEI, the President of the NAA, the President of the National Association of State Boards of Accountancy, several members of the Commission's ... Corporation, the Comptroller of the Currency, the Comptroller General of the United States, the Chairman of the AICPA, the Chairman of the Auditing Standards Board, the Chairman of the AICPA's SEC Practice ... the loss of the public's trust and confidence in the integrity of the financial reporting system The Spirit of the Recommendations The Commission urges all participants in the financial reporting...
Ngày tải lên: 06/03/2014, 19:20
The financial reporting framework may not provide specific guidance for inclusion or exclusion of a docx
... This may occur for a variety of reasons, including the context of the matter, or the nature and characteristics of the systems and entities involved In addition, there might be requirements for ... enable the group auditor to determine the nature, timing and extent of the work to be performed Consolidation Process P18 When considering the guidance in paragraph A56, in the context of the public ... sector there may be a variety of transactions recorded only at the group level especially in the consolidated financial statements of the government Such transactions may include recording of natural...
Ngày tải lên: 19/06/2014, 21:20
the effect of internal audit outsourcing on financial statement users''confidence in their protection from fraudulent financial reporting
Ngày tải lên: 23/08/2014, 23:25
biddle et al - 2009 - how does financial reporting quality relate to inestment efficiency- journal of accounting and economics
... cash flows We then compute the standard deviation of the residuals of each model during the years t-5 to t-1 Our second measure of financial reporting quality (AQWi) is the ratio of the standard ... generally robust to the use of a financial reporting quality index based on the Wysocki measure of accruals quality and the FOG index Nevertheless, the economic magnitude of our findings might ... University, the University of Michigan, University of Arizona, the University of California - Los Angeles, the University of Chicago, the University of North Carolina, the University of Utah, and 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
... improve earnings quality, we discuss ‘earnings quality or perceptions of earning quality rather than ‘audit/earnings quality or perceptions of audit/earnings quality throughout the paper -3- ... 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 companies, ... Proxy for Creditor Perceptions of Earnings Quality Following Mansi et al (2004), we use the cost of debt to proxy for creditor perceptions of earnings quality We examine the effect of auditors’ pre-client...
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
... (2006).10 These papers, among others, find that the financial reporting quality of private companies is lower than that of public companies presumably due to a lower demand for financial statement quality ... examine the effect of pre-client experience on earnings quality or the effect of pre-client and client-specific experience on perceptions of audit quality - 20 - In order to examine the effects of ... on the earnings quality of private companies, nor the effects of pre-client and client-specific experience on creditor perceptions of audit quality for private companies Following a long line of...
Ngày tải lên: 06/01/2015, 19:41
johnson et al - 2002 - audit-firm tenure and the quality of financial reports
... tenure as the length of the relationship between the audit firm and the client Although there may be turnover of individual auditors, including the audit partner, the economic incentives of the firm ... 1999 The role of big-six auditors in the credible reporting of accruals Auditing: A Journal of Practice and Theory 18 (2): 17–34 CAR Vol 19 No (Winter 2002) Audit-Firm Tenure and the Quality of Financial ... financial -reporting quality can be grouped according to whether they are likely to affect the sophistication (or accuracy) of the financial -reporting system or the incentives of management The sophistication...
Ngày tải lên: 06/01/2015, 19:43
summary of doctoral thesis research on factors affecting audit quality of financial statements of listed companies in the vietnamese stock market
... statements of the listed 1.3 Factors affecting audit quality of financial reports of listed companies companies 1.2.1.2 Classification of audit 1.3.1 Users of audit quality of financial statements of ... SSC AUDIT QUALITY OF FINANCIAL STATEMENTS OF LISTED From the viewpoint of auditors, survey results show that 65.9% of auditors in the survey thinks audit quality of financial reports of listed ... possibility of compromise during the audit process on the audit quality of financial reports of listed companies because the The sixth factor of Due-care attitude: Due to widespread impact of complicated...
Ngày tải lên: 25/12/2015, 17:21
The quality of financial assessment in the lending activity of Viet Nam commercial banks (Vietnam Joint Stock Commercial Bank for Industry and Trade)
... bring a numerous profits to the bank and the high quality of the financial evaluation of the projects 2.2.4 Compare the real situation of the quality of the financial evaluation of the investment ... The definition of the quality of the financial evaluation of the investment project - Check before lending According to the bank term, the the quality of the financial evaluation of the investment ... activity of the 1.3.2.2 The content of the financial evaluation of the investment project of the commercial commercial banks banks or not 1.3.1 The evaluation of the investment project 1.3.1.1 The...
Ngày tải lên: 02/05/2016, 23:12
The theory of financial intermediation: An essay on what it does (not) explain
... by a further extension of the present theory, by the framework of the agency theory and the theory of asymmetric information The question goes into the heart of the present theory, into the paradigm ... practical and a theoretical point of view The theory is impressive by the multitude of applications in the financial world of the agency theory and the theory of asymmetric information, of adverse ... review the doctrines of the theory of financial intermediation.2 These are specifications, relevant to the financial services industry, of the agency theory, and the theory of imperfect or asymmetric...
Ngày tải lên: 24/10/2012, 09:11
Situation of recruitment of TOTO Vietnam Co., Ltd; recommendations to improve the quality of recruitment.doc
... methods The company should form a group of interviewers including the manager, the head of department, the director, the leader The success or failure of the interview depends on the attitude of the ... Selection of the best applicants 2.3.2.1 Tests At first, the company asks the candidates to two kinds of tests They are IQ test and English test The purpose of the company is to select out the candidates ... are rejected until the amount of qualified candidates meets with the human needs of the company There are often four people in the company take part in an interview They are the human resource...
Ngày tải lên: 27/10/2012, 16:51