rahman and ali - 2006 - board, audit committee, culture and earnings management- malaysian evidence

Báo cáo y học: "Comparison of Classical and Clozapine Treatment on Schizophrenia Using Positive and Negative Syndrome Scale of Schizophrenia (PANSS) and SPECT Imaging"

... Before treatment, hypofrontality was the most common (85%) finding, whereas after treatment hypofrontality was mostly cleared. However, in some areas like temporal and caudate, hyperfrontality was ... induced. Negative symptoms showed linkage to hypofrontality in both groups before and after treatment, and both positive and negative symptoms were improved more with Clozapine therapy than with classical ... order; general psychopathology, positive and negative symptoms. This finding shows the priority of positive symptom improvement to negative symptom by both treatments. Second, corresponding with...

Factors Affecting Audit Quality in the 2007 UK Regulatory Environment: Perceptions of Chief Financial Officers, Audit Committee Chairs and Audit Engagement Partners ppt

... specified in the Ethical Standards for Auditors be increased from five to 2 Factors Affecting Audit Quality in the 2007 UK Regulatory Environment: Perceptions of Chief Financial Officers, Audit ... brackets indicate that the factor almost meets the |0.50| threshold. 1 Factors Affecting Audit Quality in the 2007 UK Regulatory Environment :Perceptions of Chief Financial Officers, Audit Committee ... The main part of the survey sought respondents’ views on factors affecting audit quality. The definition of audit quality in the survey instrument was taken from the UK Financial Reporting...

Báo cáo Y học: DNA supercoiling in Escherichia coli is under tight and subtle homeostatic control, involving gene-expression and metabolic regulation of both topoisomerase I and DNA gyrase docx

... I supercoiling À ev gyrase supercoiling À ekt gyrase supercoiling À 1ev topoisomerase I supercoiling  ekt topoisomerase I supercoiling À ev gyrase supercoiling À ekt gyrase supercoiling 4The ... capital Cs) by the topoisomerases on supercoiling: C supercoiling gyrase 1ev topoisomerase I supercoiling ekt topoisomerase I supercoilin gÀev gyrase supercoiling Àekt gyrase supercoiling ÀC supercoiling topoisomerase ... thiscoefđcient is independent of whether topoisomerase I is activated or DNA gyrase i s inhibited to compromise DNA, and equal to:H supercoiling ev topoisomerase I supercoiling  ekt topoisomerase I supercoiling À...

An experimental analysis of the factors impacting audit committee members' judgments and decisions

... 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 to suggest that the disposition of management/external ... were analyzed using a 2 X 2 (form of compensation by likelihood of PCAOB inspection) analysis of variance (ANOVA) and planned comparisons. Table 2 presents treatments means and the results of...

Báo cáo y học: " Effects of cyclophosphamide on pulmonary function in patients with scleroderma and interstitial lung disease: a systematic review and meta-analysis of randomized controlled trials and observational prospective cohort studies" ppt

... pulmonary function in patients with scleroderma and interstitial lung disease: a systematic review and meta-analysis of randomized controlled trials and observational prospective cohort studiesCarlotta ... SSc-related ILD, weexamined the benefit of CYC on lung function as measured by pulmonary function tests by conducting a systematic review and meta-analysis of randomized clinical trials and prospective observational ... dataacquisition and analysis, and in manuscript preparation. PJEparticipated in data acquisition and in manuscript preparation.All authors read and approved the final manuscript.Additional...

Báo cáo khoa học: "Effect of ACTH and CRH on Plasma Levels of Cortisol and Prostaglandin F2α Metabolite in Cycling Gilts and Castrated Boars" pdf

... resulted in an eleva-tion of cortisol levels in both cycling gilts and castrated boars. Conversely, PGF2α metabolite levels were not in uenced by the administration of CRH either in cycling gilts ... were seen in the pretreatment plasma levels of cortisol orPGF2α metabolite between the saline, ACTH and CRH treated cycling gilts (Figures 1 and 2).The administration of ACTH to cycling gilts ... low concentrations of prostaglandin E2support increased secretion of ACTH but exposure to greater concentrations of this prostaglandin in fact suppresses ACTH secretion. Food deprivation, which...

Báo cáo y học: "Intra- and inter-individual variation of BIS-index® and during controlled sedation with midazolam/remifentanil and dexmedetomidine/remifentanil in healthy volunteers: an interventional study" pdf

... 1ResearchIntra- and inter-individual variation of BIS-indexđ and Entropyđ during controlled sedation with midazolam/remifentanil and dexmedetomidine/remifentanil in healthy volunteers: an interventional ... the intra-individual and inter-individual (or within- and between-individual) variability over time of two online sedation monitors the BIS-Indexđ and Entropyđ in healthy volunteers during ... not involved in any way in collection, analysis and interpretation of data, in writing of the manuscript or in the decision to submit this man-uscript.MH, KH, CC, JT and SMJ: The Department of...

Báo cáo y học: "The validity, reliability and normative scores of the parent, teacher and self report versions of the Strengths and Difficulties Questionnaire in China" doc

... placed in the normalbanding and 7.5% in each of the abnormal and border-line bandings. However since each of the subscales canonly have a limited number of scores (i.e. 11, between 0 and 10) the ... in orderto capture the intended constructs. The normative scores, cut-offs and bandings only differ slightly from thosereported in other cultures. Convergent and discriminantvalidity and inter-rater ... secondary school students.Research tools The official Chinese translations of the parent, teacher and self report versions of the Strengths and Difficulties Ques-tionnaire [14] were used. These versions...

Báo cáo y học: "The occurrence and nature of early signs of schizophrenia and psychotic mood disorders among former child and adolescent psychiatric patients followed into adulthood" docx

... purposes) Child and Adolescent Psychiatry and Mental HealthOpen AccessResearchThe occurrence and nature of early signs of schizophrenia and psychotic mood disorders among former child and adolescent ... Psychotic mood disorders& quot;. Clearly psychotic mood disorders are rare among children and adolescents.Individuals experiencing early onset of disorders catego-rized as "F20–F29: Schizophrenia, ... "F20–29: Schizophrenia, schizotypal and delusional disorders& quot; may already exhibit typical symptoms upon admission to child and adolescent psychiatric care of the age of 13–17; whereas late-onset disorders it...

qinghua et al - 2007 - audit committee, board characteristics and quality of financial reporting - an empirical research on chinese securities market

... three Board characteristics and quality of ﬁ nancial reporting 387regression 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 into the micro-governance effect of audit ... relation between leadership structure and the quality of financial reporting is not significant. Table 3 Results of Multi-Regression Analysis on the Relation between Board Characteristics and...

rahman and ali - 2006 - board, audit committee, culture and earnings management- malaysian evidence

... Board, audit committee, culture and earnings management: Malaysian evidence Rashidah Abdul Rahman Faculty of Accountancy, Universiti Teknologi MARA, Selangor, Malaysia, and Fairuzana ... issue and full text archive of this journal is available atwww.emeraldinsight.com/026 8-6 902.htm Board, audit committee, culture 783Managerial Auditing JournalVol. 21 No. 7, 2006 pp. 78 3-8 04q ... Leone, A.J. and Rock, S. (1999), Earnings- based bonus plans and earnings management by business-unit managers”, Journal of Accounting and Economics, Vol. 26,pp. 8 5-1 08.Haniffa, R.M. and Cooke,...

xie et al - 2003 - earnings management and corporate governance - the role of the board and the audit committee

... Earnings management and corporate governance: the role of the board and the audit committee Biao Xie a, Wallace N. Davidson IIIa,*, Peter J. DaDaltbaDepartment of Finance, ... active and financially oriented board and audit committee may influence the level of earnings management, but the level of earnings management may influence the subsequent selection of board and audit ... Corporate Finance 9 (2003) 295–316306Finally, we show that the log of book value to total assets, the log of sales, and the log of the market value of equity are significantly and negatively correlated...

chen et al - 2004 - audit partner tenure, audit firm tenure, and discretionary accruals does long auditor tenure impair earnings quality

... Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality? Chih-Ying Chen * Department of Accounting ... between audit firm tenure and earnings quality (JKR; MMO; Ghosh and Moon 2003), we use discretionary accruals as a proxy for earnings quality and investigate whether absolute discretionary accruals ... discretionary accruals as a proxy for earnings quality and investigate the relation between audit partner tenure, audit firm tenure, and absolute discretionary accruals. Because earnings can...

lim and tan - 2008 - non-audit service fees and audit quality- the impact of auditor specialization

... Total audit fees is the sum of audit fees and audit- related fees. Total non -audit fees is the sum of IS fees, tax fees, and other fees. Total fees is the sum of total audit fees and total non -audit ... narrowing the scope of non -audit services and requiring disclosure204 C Y. LIM AND H T. TAN of both audit fees and fees derived from different components of non -audit services (SEC [2000]). The Sarbanes ... going-concern opinion, and 0 otherwise. LNAU is the natural log of non -audit fees. PRNAU is the percentile rank of a particular client’s non -audit fees given all non -audit fees received by the audit...

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