... decrease in adsorption capacity of PAC in the aeration tank.
The objective of this study is to clarify the effect of DOM and biofilm on the adsorption capacity of PAC in the aeration
tank of PACT ... adsorption capacity of PAC decreased
with incubation time. In other word, the adsorption capacity of PAC increased with increase in...
... level of Cu concentration.
3.2. Relationship between content of Cu
2+
in
soil with plant growth and Cu accumulation in
plant
The relationship between Cu concentration
in soil and biomass of ...
height and biomass of Brassica juncea L.) with
increasing concentration of Cu in soil. The
accumulation of heavy metal in plant tissues...
... setting, the owners
are represented by the Board of Directors and the manager is represented by the CEO and other
managers of the firm. The theoretical case for the incentives of the manager ... position of the external auditor and the level of independence and
knowledge of the audit committee member. The results of these studies would seem...
... 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 repr...
... versions will be made available soon.
A calmodulin inhibitor, W-7 influences the effect of cyclic adenosine 3',
5'-monophosphate signaling on ligninolytic enzyme gene expression in
Phanerochaete ... (days)
Figure 2
1
A calmodulin inhibitor, W-7 influences the effect of cyclic adenosine 3', 5'-monophosphate
signaling...
... firms on their
Abnormal Accruals. Abnormal Accruals is the abnormal component of total accruals estimated with the Jones cross-
sectional model (see Equation (1)).
-5 0%
-4 0%
-3 0%
-2 0%
-1 0%
0%
10%
20%
30%
12345 ... affect the likelihood of aggressive earnings management. For the third aspect of committee
The Effect of Audit Committee Experti...
... perceptions of earnings quality.
- 14 -
4. Empirical Models and Results
In this section, we examine the effects of auditors’ pre-client and client-specific
experience on earnings quality and ...
The Effects of Auditors’ Pre-Client and Client-Specific Experience
on Earnings Quality and Perceptions of Earning...
...
on Earnings Quality and on Perceptions of Audit Quality
SUMMARY: We examine the effects of auditors‘ pre-client and client-specific experience on
earnings quality and on perceptions of ... on earnings quality or the effect of pre-client and
client-specific experience on perceptions of audit quality.
- 21 -...
... Words: Auditor Rotation; Professional Skepticism; Audit Quality; Game Theory
1
I. INTRODUCTION
We test whether the effects of auditor rotation on audit quality depend upon the mental
frame ...
The Effects of
Auditor Rotation, Professional Skepticism,
and Interactions with Managers
on Audit Quality
Kendall O. Bowlin
Ass...
... 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 ... potential effects of engagement partner tenure and rotation on audit
quality.
Engagement partner tenure, rotation, and audit quality...
... Financial Supervisory Services (FSS) in Korea.
1
The effect of mandatory audit firm rotation on audit quality and audit fees: Empirical
evidence from the Korean audit market
INTRODUCTION ... Electronic copy available at: http://ssrn.com/abstract=1764343
The effect of mandatory audit firm rotation on audit quality and audit...
... over-identifying restrictions examines the overall validity of the
instruments by analyzing the sample analogue of the moments conditions used in the estimation
process. If the moment condition holds, then ... help in recognizing the financial position of the
company, reflect the operation, structural and financial picture of the corporations to the stak...
... focus only on the last rating.
3
2
This construction of relative ratings contrasts the use of absolute ratings (e.g., Gompers et al. , 2003).
3
As a robustness check, we also conduct our analysis on ... computed for
the August 2004 evaluation. All firms (financials and non-financials) are included.
238 R. Bauer et al. / Pacific-Basin Finance Journal 16 (2008) 236–251
To...
... a financial expert. In their study, McDaniel et al. compared how financial experts
may differ from financial literates in the evaluation of the quality of financial reporting items and
whether ... reporting quality. ” For
example, although, the BRC (1999) and Sarbanes-Oxley (2002) require auditors to discuss the
quality of the financial reporting metho...
... market (a market of
lower quality firms), increase in value when they list on the
higher quality China B-share market, and even higher
quality H-share market. Gleason, Madura and Subrahman-
yam ... critique of the Sarbanes-Oxley Act of 2002, Journal of
Corporation Law, 28: 1–67.
Romano, R. (2005) The Sarbanes-Oxley Act and the making of
quack corporate governance, Yale...