... rotation may affect their
perception of auditor independence.
How Mandatory Audit Firm
Rotation May Affect Audit
Assignment Staffing
Our research into the effects of mandatory audit firm rotation ... look” of
mandatory audit firm rotation. Another 27 percent of the Tier 1 firms
believe that the audit partner rotation requirements may not be as...
... Access
On the maximum modulus of a polynomial and
its polar derivative
Ahmad Zireh
Correspondence:
azireh@shahroodut.ac.ir
Department of Mathematics,
Shahrood University of Technology,
Shahrood, Iran
Abstract
For ... Rather, NA: A refinement of a theorem of Paul Turan concerning polynomials. Math Ineq Appl. 1, 231–238
(1998)
7. Jain, VK: Generalization of an...
... NANO EXPRESS
The Role of Intrinsic and Surface States on the Emission
Properties of Colloidal CdSe and CdSe/ ZnS Quantum Dots
Giovanni Morello ặ Marco Anni ặ
Pantaleo Davide Cozzoli ặ Liberato ... attribute the two higher
energy peaks to ± 1
U
and ± 1
L
bright states of the fine
structure picture of spherical CdSe QDs, and the...
... doses for radiation damage: malformations
9HWHULQDU\
6FLHQFH
J. Vet. Sci. (2001), 2(1), 37–42
Influence of gestational age at exposure on the prenatal effects of
gamma-radiation
Sung-ho Kim*, ... against ionizing radiation-induced malfor-
mations in mice. Acta Radiol. Oncol. 1985, 24, 267-271.
5.
Committee on the biological effects of radiation.
The
effects...
... 7-11
ABSTRACT
2)
The objective of this investigation was to evaluate
dose-incidence relationships on the prenatal effects of
gamma-radiation. Pregnant ICR mice were exposed
on day 11.5 after conception, coincident ... length was measured from the tip of the
snouttothebaseofthetail.Thelongitudinaldistancefrom
thetipofthesnouttothebaseoftheskullwasrecorded
as head len...
... (Pseudotsuga
menziesii F.) o n the chemical composition of soil solutions and on the
leaching of DOC and ions in drainage waters
Jacques R
*
,SylvainL
, Dominique G, Benoợt P, Pascal B
INRA Centre ... 70-year-old Douglas-fir plantation on the chemical composition of soil solutions and on leaching
of nutrients in drainage wat...
... on the diameter growth
of Norway spruce and aspen in mixed stands:
a case study from the southern Russian taiga
Fyodor TATARINOV
a, b,c
*, Yury BOCHKAREV
d
, Alexander OLTCHEV
a, e
, Nadezhda ... Stand seasonal growth pattern in 2000
Seasonal increment of basal area in spruce represented over
80% of the entire stand basal area increment (a...
... Central
Page 1 of 7
(page number not for citation purposes)
Radiation Oncology
Open Access
Research
The effect on the small bowel of 5-FU and oxaliplatin in
combination with radiation using a microcolony ... from rand-
omized trials on whether the addition of oxaliplatin fur-
ther increases gastrointestinal toxicity, but the
combination of...
... Do Investors Really Value Corporate
Governance? Evidence from the
Hong Kong Market
Yan-Leung Cheung
Department of Economics and Finance, City University of Hong Kong, Tat Chee ... on the firms’
fiscal year ends. Firm market values and other performance data are
Do Investors Really Value Corporate Governance? 97
Table 1. Variable Definitions
Variables De...
... three
Board characteristics and quality of fi nancial reporting 387
regression equations to explore the correlation between board composition and
the quality of financial reporting.
2.1 Board ... between board characteristics and the
quality of financial reporting by means of theoretical analysis and empirical
testing. We then proceeded to probe...
... EVIDENCE ON THE JOINT EFFECTS OF
AUDITOR TENURE AND NON-AUDIT FEES
Abstract
This study examines whether the impact of non-audit fees on auditor independence is
contingent on auditor tenure. ... earlier, we use the log of audit fees, the log of non-audit fees, the log
of total fees and the ratio of non-audit fees to to...
... incumbent auditor
TOTAL FEE = the sum of audit and non -audit fees paid to the incumbent auditor
NON -AUDIT FEE = the sum total of all non -audit fees paid to the incumbent auditor
AUDIT FEE = the audit ... induced by endogeneity
among non -audit fees, audit fees, and going concern opinions.
We contribute to the current debate on auditor independence by find-...
... to auditors’ decision making (Hopwood et al. 1994).
Does Mandatory Audit Firm Rotation Enhance Auditor Independence? Evidence from Spain 119
Auditing: A Journal of Practice & Theory May 2009
American ... lower in the mandatory rotation period compared with the post -mandatory rotation
Does Mandatory Audit Firm Rotation Enhance Auditor Indepe...
... 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...