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

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Báo cáo khoa học: "The relative importance of cork harvesting and climate for stem radial growth of Quercus suber " doc

... G. Oliveira et al .Stem growth of Quercus suber L.Original articleThe relative importance of cork harvesting and climate for stem radial growth of Quercus suber L.Graỗa Oliveira*, ... slow growth of Q. suber, its large hetero-geneity (size, form, age) and the recurrent cork harvesting. Here we present a first study of the effects of cork harvesting and climate on stem radial ... correlate Stem growth of Quercus suber L. 441Table I. Characteristics of the selected cork- oaks in each stand. Values at the beginning of the study (1989 at CJM; 1992 at HP).Stand Last cork harvesting...

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

... : the Enron failure and the state of corporate disclosure / George Benston . . . [et al. ].p. cm.Includes bibliographical references and index.ISBN 0-8 15 7-0 89 0-4 (cloth : alk. paper)1. Disclosure ... Wagenhofer Following the Money0 0-0 890-FM 1/30/03 9:33 AM Page i Following the Money The Enron Failure and the State of Corporate Disclosure George Benston Michael BromwichRobert E. LitanAlfred ... fragmentation of the single standard and thus back to the currentsituation, or at least to a coexistence of two sets of standards, the interna-tional set and the country-speciﬁc set. In short, the search...

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

... firms on theirAbnormal 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 Expertise, Independence, and Activity on Earnings Management 15Auditing: ... associa-tion between either the size of the committee, the frequency of its meeting, or the firm-specificexpertise of its members with the likelihood of aggressive earnings management. While the effect...

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

... 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 Earnings Quality: Evidence from Private and Public Companies in Taiwan ... 2008; Chi et al. 2009), it - 10 - is important to investigate the extent to which the incoming partner’s pre-client experience impacts earnings quality and perceptions of earnings quality. ...

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

... 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 - In order to examine the effects of pre-client and client-specific experience ... The Effects of Audit Partner Pre-Client and Client-Specific Experience on Earnings Quality and on Perceptions of Audit Quality Wuchun Chi Department of Accounting National Chengchi...

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

... The Ultimate Form of Mandatory Auditor Rotation: The Case of Former Arthur Andersen Clients Jennifer Blouin University of Pennsylvania Barbara Grein Drexel ... represented the ceremonial nail in the coffin. Supporting this position, the Wall Street Journal stated “In the 212-year history of the U.S. financial markets, no major financial-services firm ... Tyco) as part of the national debate on mandatory auditor rotation and the quality of financial statements.1 The primary tradeoff involved in the debate on mandatory auditor rotation involves...

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

... 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 Assistant Professor, University of Mississippi, kobowlin@olemiss.edu ... Interactions with Managers on Audit Quality ABSTRACT We examine whether the effect of mandatory auditor rotation on audit quality depends on the mental frame auditors adopt in evaluating...

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

... data. The analyzed articles on this topic are grouped on the basis of the method of analysis used. Archival analysis Riuz-Barbadillo and Gòmez-Aguilar (Riuz-Barbadillo and Gòmez-Aguilar, ... was expressed by Assirevi, (Italian Association of Audit Firms) during an Italian parliamentary hearing after the Parmalat scandal. More recently, Assirevi issued a letter against RR. This letter ... independence, chapter 5: quality of audit, chapter 6: cost of audit, chapter 7: audit market competition and chapter 8: reaction of the capital market to auditor rotation) and then, in chapter 9, the conclusions...

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

... 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 Audit quality is defined as the joint probability that an auditor ... hypotheses to empirically test the association between review partner tenure and audit quality, and review partner rotation and audit quality, respectively: HYPOTHESIS 2A: Review partner tenure is not...

gul et al - 2013 - do individual auditors affect audit quality - evidence from archival data

... Quality? Evidence from Archival Data ABSTRACT We examine whether and how individual auditors affect audit outcomes using a large set of archival Chinese data. We analyze about 800 individual auditors ... of individual auditors in determining audit quality. For example, Chen et al. (2010) perform one of the first analyses of how economic dependence affects audit quality at the individual auditor ... of audit quality, this finding suggests that the documented effects of individual auditors indeed capture differences in audit quality across preprintaccepted manuscript - 5 - individual auditors. ...

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]

... 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 fees: Empirical evidence from the Korean audit market ... introduction of mandatory audit firm rotation had a much broader impact than the specific instances of mandatory rotation. Keywords: Audit firm rotation, Audit fees, Audit quality, Audit hours...

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

... ‘Auditor Tenure and Audit Quality , Auditing: A Journal of Practice and Theory, 21,1: 187–96.C 2011 CPA Australia Australian Accounting Review 263 The Relative Importance of Audit Quality Attributes ... reviewFigure 1 The relative importance of attributes for all respondentsC 2011 CPA Australia Australian Accounting Review 259 The Relative Importance of Audit Quality Attributes A. Kilgore, R. ... theirperceptions of audit quality. However they assigned260Australian Accounting ReviewC 2011 CPA AustraliaA. Kilgore, R. Radich & G. Harrison The Relative Importance of Audit Quality Attributes the...

roush et al - 2011 - auditor rotation - the pcaob considers a new direction

... Independence and Auditor Rotation, ‘‘to e xplore whether there are other approaches that could more systematically insulateauditors from the forces that pull them away from the necessary mindset’’ (PCA ... defines audit failure as the following: ‘‘Inthis context, an audit failure is a failure to obtain reasonable assurance about whether the financial statementsare free of material misstatement. That ... several year s to evaluate the effectiveness of the Sarbanes- Oxley reforms. That is, the PCAOB would need time to determine w hether the reforms are sufficient, or whether further Auditor Rotation: ...

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

... 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 stakeholders;, sometime the information’s provided ... highlight the good value of the company via disclosure of pertinent information in the annual reports. This paper investigates the relationship between corporate governance and ownership structure on...

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