murphy et al 2011

chi et al - 2011 - is enhanced audit quality associated with greater real earnings management

Ngày tải lên : 06/01/2015, 19:41

... net income scaled by total assets at the beginning of the year falls into the interval between [0, 0.005].3 Finally, we deﬁne ﬁrms as meeting or just beating analyst forecasts if their actual ... national-level industry experts charge higher audit fees and are associated with lower abnormal accruals (Craswell et al 1995; Balsam et al 2003) However, more recent studies (Ferguson et al 2003; ... ỵ b2t Salesi;t =Assetsi;t1 ị ỵ b3t DSalesi;t =Assetsi;t1 ị ỵ b4t DSalesi;t1 =Assetsi;t1 ị ỵ eit Bị where Prod is sum of cost of goods sold and change in inventory in year t Finally, we calculate...

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

Ngày tải lên : 06/01/2015, 19:41

... of discretionary accruals as well as extreme negative discretionary accruals Prelisting audit firm tenure also constrains extreme negative discretionary accruals.6 Our post5 Chi et al (2011) measure ... available for calculating discretionary accruals Finally, we delete 718 public company observations in the year of an initial public offering (IPO) because Teoh et al (1998a) and Teoh et al (1998b) ... financial reporting quality problems inherent in private 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...

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al-thuneibat et al - 2011 - do audit tenure and firm size contribute to audit quality - empirical evidence from jordan [at]

Ngày tải lên : 06/01/2015, 19:41

... 1:4* 1:2* Total Assets Total Assets Earnings before Interest and Taxes ỵ 3:3* Total Assets Market Value of Equity Sales ỵ 1:0* ỵ 0:6* Book Value of Total Debt Total Assets Note that: ... where: TAit Total accruals for firm i in year t calculated as the difference between net income before extraordinary items and cash flow from operations (Becker et al. , 1998) Ait2 Total assets of the ... determines whether they will report those material misstatements or not (Azizkhani et al. , 2007) Several factors determine the auditor’s ability to detect material misstatements in financial statements,...

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brooks et al - 2011 - when does audit quality start to decline in firm audit tenure - an international analysis [mafr]

Ngày tải lên : 06/01/2015, 19:41

... Balsam et al 2003; Myers et al 2003) To measure abnormal accruals, we use two different accrual estimation models The first model is the performance-adjusted accruals model following Kothari et ... = Abnormal accruals for firm i in year t in country k; When operating cash flow is not readily available, we calculate total accruals using the balance sheet method 16 This method of calculating ... the methodology employed to test our hypothesis We use the magnitude of abnormal accruals as a proxy for audit quality, consistent with prior research quality (Johnson et al 2002; Ashbaugh et al...

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

Ngày tải lên : 06/01/2015, 19:43

... Between Auditor Quality and Auditor Size: An Analysis of Small CPA Firms’, Journal of Accounting, Auditing and Finance, 13, 2: 135–50 Commonwealth of Australia 2010, ‘Audit Quality in Australia ... Procedures E-mails sent Less: Withdrawals No response Complete responses Incomplete responses Table Average utility values for all levels of all attributes for all complete responses (N=81) Attribute ... Behavioural studies include Shockley (1981), Mock and Samet (1982), Knapp (1985), McKinley et al (1985), Schroeder et al (1986), Knapp (1987), Sutton and Lampe (1990), C 2011 CPA Australia A Kilgore,...

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kramer et al - 2011 - audit firm rotation, audit firm tenure and earnings conservatism in us [mafr]

Ngày tải lên : 06/01/2015, 19:43

... extraordinary items deflated by total assets; RET is the fiscal year stock return (Note 7); and DRET is the dummy variable set equal to if RET < 0, otherwise set equal to zero In Model (1), β1 measures ... β1RETit + β2DRETit + β3RETit * DRETit + β4ROTATit + β5ROTATit * RETit + β6ROTAT * DRETit (2) + β7ROTATit * RETit * DRETit + εit, where, for firm i in year t: ROTAT is a dummy variable set equal ... ACC is accruals deflated by total assets; CFO is cash flow from operations deflated by total assets; DCFO is a dummy variable set equal to if CFO < 0, otherwise set equal to zero; and all other...

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

Ngày tải lên : 06/01/2015, 19:44

... tenure is detrimental to audit quality (e.g., Johnson et al 2002; Myers et al 2003; Carcello and Nagy 2004; Knechel and Vanstraelen 2007); however, for a notable exception refer to Davis et al (2009) ... offers anecdotal evidence of auditors conceding to client demands where auditor tenure is very lengthy (PCAOB 2011c) Such evidence is certainly disquieting Yet, academic evidence generally does not ... skepticism, and objectivity always seems to return That is, will term limits reduce the pressures auditors face (PCAOB 2011b)? Chairman Doty challenges both critics and proponents alike ‘‘to their homework,...

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gupta et al - 2011 - corporate independent directors in the board (neds) in indian

Ngày tải lên : 06/01/2015, 19:49

... balances stockholders interests, helps to avoid mistakes and proactively manages change The smaller the board, the greater the director involvement 2011 Global Journals Inc (US) Global Journal ... resignation or dismissal This would reveal whether the independent: director was Ineffective or he was forced to resign because he was too challenging to the 2011 Global Journals Inc (US) executive ... general Let us mention at the outset that the limitations arise on account of two sources; one is an internal source; personality factors of an individual director; while the second is the external...

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color atlas of anatomy - a photog. study of the human body 7th ed. - j. rohen, et al., (lippincott, 2011)

Ngày tải lên : 12/05/2014, 16:54

... aspect) Left parietal bone (external aspect) Left parietal bone (internal aspect) Frontal bone Coronal suture Sagittal suture Parietal bone Superior temporal line Parietal foramen Parietal tuber or ... aspect) The ethmoidal foveolae cover the ethmoidal cavities of the ethmoidal bone Frontal bone Nasal margin Trochlear fossa Fossa for lacrimal gland Anterior ethmoidal foramen Posterior ethmoidal foramen ... Frontal bone Glabella Supra-orbital margin Supra-orbital notch Trochlear spine Parietal bone Temporal bone Nasal bone Orbit Lacrimal bone 10 Posterior lacrimal crest 11 Ethmoidal bone Sphenoidal...

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conn's current therapy 2011 [expert consult] - e. bope, et. al., (saunders, 2011)

Ngày tải lên : 12/05/2014, 17:09

... Physician, Alfred Hospital, Melbourne; HIV Clinical Advisor, International Health Research Group, Macfarlane Burnet Institute for Medical Research and Public Health, Melbourne, New South Wales, Australia ... Neurology, Massachusetts General Hospital; Independent Faculty, Center for Human Genetic Research, Massachusetts General Hospital, Boston, Massachusetts Intracerebral Hemorrhage Peter G Rose, MD ... electrical nerve stimulation for chronic musculoskeletal pain: A meta-analysis of randomized controlled trials Pain 2006;130(1):157–65 Kaye AD, Kaye AM, Hegazi A, et al Nutraceuticals: potential roles...

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contact dermatitis 5th ed - j. johansen, et al., (springer, 2011)

Ngày tải lên : 12/05/2014, 17:11

... results see [5, 24, 6] Walton et al (1986) Associations of nickel allergy with MHC loci HLA-B35 [25] Önder et al (1995) Dito DQA1*061; DR15 decreased [26] Silvennoinen-Kassinen et al (1997) Association ... balance between genetic predisposing factors and environmental exposure also needs to be considered The genetic basis of individual predisposition to ICD might in some circumstances be outbalanced ... account the parameter of optimal penetration and delivery of allergens through the skin The allergens are incorporated in hydrophilic gels The gel is adapted to each individual allergen For protection...

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core topics in neuroanaesthesia, neurointensive care - b. matta, et. al., (cambridge, 2011)

Ngày tải lên : 12/05/2014, 17:12

... (infracallosal), A3 (pre-callosal), A4 (supracallosal) and A5 (post-callosal) segments he term pericallosal artery refers to the portion of the ACA beyond the A1 and therefore includes all the segments ... techniques Methods of measuring CBF may be regional or global, and may be applicable either to humans or primarily to experimental animals All of these methods have advantages and disadvantages All methods ... Cell death (also depends on other modiﬁers: duration, cerebral metabolic rate, etc.) Increased CBF CBF MET CBF MET CBF MET OXYGEN EXTRACTION NORMAL APPROPRIATE PERFUSION ISCHAEMIA CBF MET HYPERAEMIA...

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Jonsson et al. Journal of Translational Medicine 2011, 9:114 pdf

Ngày tải lên : 18/06/2014, 22:20

... favourable clinicopathological 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 ... metastases Jonsson et al Journal of Translational Medicine 2011, 9:114 http://www.translational-medicine.com/content/9/1/114 Table Association between RBM3 expression and clinicopathological ... multivariate analysis is equal to the number of cases evaluated for RBM3 expression (n = 215) Jonsson et al Journal of Translational Medicine 2011, 9:114 http://www.translational-medicine.com/content/9/1/114...

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Báo cáo hóa học: " Comment on “on the stability of quadratic double centralizers and quadratic multipliers: a fixed point approach” [Bodaghi et al., j. inequal. appl. 2011, article id 957541 (2011)]" pot

Ngày tải lên : 20/06/2014, 22:20

... ∞ for all n ≥ or other exists a natural number n0 such that Park et al Journal of Inequalities and Applications 2011, 2011: 104 http://www.journalofinequalitiesandapplications.com/content /2011/ 1/104 ... 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’ ... Park et al Journal of Inequalities and Applications 2011, 2011: 104 http://www.journalofinequalitiesandapplications.com/content /2011/ 1/104 Page of By (2.6), the right-hand side of the above inequality...

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