chen et al - 2005 - audit quality and earnings management for taiwan ipo firms
peasnell et al - 2005 - board monitoring and earnings management - do outside directors influence abnorm
... Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?K.V. PEASNELL, P.F. POPE AND S. YOUNG*Abstract: This paper examines whether the incidence of earnings ... earn-ings and zero otherwise.bAll probability values are for two-tailed tests.AA is current period abnormal accruals scaled by beginning-of-period total assets,estimated using the m-J model.NA ... period normal accruals scaled by beginning-of-period total assets, meas-ured as the difference between total working capital accruals and AA.CFO is current period operating cash flow scaled by...
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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...
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davidson et al - 2005 - internal governance structures and earnings management
... endogenous to the internal governance mechanisms we examine.CAFAANZ, 2005 244 R. Davidson et al. / Accounting and Finance 45 (2005) 241–2672.2. Internal governance structureThe internal governance ... governance and risk management. CAFAANZ, 2005 R. Davidson et al. / Accounting and Finance 45 (2005) 241–267 243Our principal tests, using absolute discretionary accruals to measure earnings man-agement, ... relation-ships between audit committee characteristics and earnings management (Chtourou et al. , 2001; Xie et al. , 2001; Klein, 2002a).The examination of the association between internal governance...
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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...
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chen et al - 2005 - audit quality and earnings management for taiwan ipo firms
... The IPO environment is Audit quality for Taiwan IPO firms89characterized by information asymmetry between management and investors (Leland and Pyle, 1977), and between informed and uninformed ... Audit quality and earnings management for Taiwan IPO firmsKen Y. Chen College of Management, National Cheng Kung University, Tainan, Taiwan Kuen-Lin LinSchool of Management, Cheng Shiu ... See Healy and Wahlen (1999), Beneish (2001) for a review of the earnings management literature, and Teoh et al. (1998b) and Teoh et al. (1998a) for a discussion of earnings management for IPO companies.2....
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chi et al - 2005 - mandatory audit-partner rotation, audit quality and market perception - evidence from taiwan [mapr]
... enhances auditor independence in appearance. Keywords Mandatory audit- partner rotation; Auditor-tenure; Audit quality; Perceptions of audit quality 2 Mandatory Audit- Partner Rotation, Audit Quality ... Mandatory Audit- Partner Rotation, Audit Quality and Market Perception: Evidence from Taiwan Wuchun Chi Department of Accounting National Chengchi University Taipei, Taiwan ... in audited financial statements and rekindled a national debate on auditor independence and audit quality. During the debate, mandatory audit- firm rotation and mandatory audit- partner rotation,...
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chi et al - 2009 - mandatory audit partner rotation, audit quality, and market perception - evidence from taiwan [mapr]
... interpreted with caution. Our inferences aboutthe effect of mandatory partner rotation on audit quality and perceptions of audit Mandatory Audit Partner Rotation, Audit Quality, and Market Perception ... (Summer 2009) pp. 35991 â CAAAdoi:10.1506/car.26.2.2 Mandatory Audit Partner Rotation, Audit Quality, and Market Perception: Evidence from Taiwan* WUCHUN CHI, National Chengchi University ... classification, and t and t Ϫ 1 refer to the first halfof years t and t Ϫ 1, respectively;SALESiti 1ϭNΑSALESit 1Ϫi 1ϭNΑր Mandatory Audit Partner Rotation, Audit Quality, and Market Perception...
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arel et al - 2005 - audit firm rotation and audit quality [mafr]
... prohibited without permission. Audit Firm Rotation and Audit Quality Arel, Barbara;Brody, Richard G;Pany, KurtThe CPA Journal; Jan 2005; 75, 1; ProQuest Centralpg. 36Reproduced with permission...
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brooks et al - 2012 - audit firm tenure and audit quality - evidence from u.s. firms [mafr]
... later years of audit firm tenure determines that audit quality is a concave function of audit firm tenure – audit quality is likely to increase with audit firm tenure in earlier years and is likely ... relationship between auditor tenure and audit quality (Chi and Huang 2005; Davis et al. 2009; Boone et al. 2009). They find that both short and long tenure are associated with low audit quality, suggesting ... the relation between auditor tenure and audit quality, and the turning point of audit quality below. 3.2.1 BigN versus Non-BigN Watts and Zimmerman (1981) predict that large audit firms supply...
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gonzález-díaz et al - 2014 - auditor tenure and audit quality in spanish state-owned foundations
... hasretained the auditor +Please cite this article in press as: González-Díaz, B., et al. Auditor tenure and audit quality in Spanish state-owned foundations. ... in press as: González-Díaz, B., et al. Auditor tenure and audit quality in Spanish state-owned foundations. Revistade Contabilidad – Spanish Accounting ... the continuous tenure Please cite this article in press as: González-Díaz, B., et al. Auditor tenure and audit quality in Spanish state-owned foundations. ...
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hamilton et al - 2005 - audit partner rotation, earnings quality and earnings conservatism [mapr]
... Words: Partner rotation, auditor independence, earnings quality, audit quality This research was supported by the Accounting and Audit Quality Research Program funded by the Capital Markets Co-Operative ... S.Taylor@unsw.edu.au 1 Audit Partner Rotation, Earnings Quality and Earnings Conservatism Abstract We provide evidence of an association between audit partner rotation and the quality of earnings. It ... Audit Partner Rotation, Earnings Quality and Earnings Conservatism Jane Hamilton University of Technology, Sydney and Capital Markets CRC Ltd Caitlin Ruddock...
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ettredge et al - 2014 - audit fee presure and audit quality
... (2010). Audit fees and non -audit fees: A sevenyear trend. Audit Analytics (March).Choi, J., Kim, J., & Zang, Y. (2010). Do abnormally high audit fees impair audit quality? Auditing: A Journal ... benchmarklogged fee. We subtract the 2008 actual fee from the pre-logged (exponential) 2008 benchmark fee, and scale the dif-ference by total assets, to get our audit Fee Pressure measure. Fee pressure ... simplify (d)to get:SFEE08ịẳd1v08ịỵd2x08ịỵd3z08ị: eịRegarding audit quality, the question is whether actual FEE0 8 is greater than or equal to the quality- assuring suf-ficient fee, S (FEE0 8). We assume...
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lee et al - 2006 - auditor conservatism and audit quality - evidence from ipo earnings forecasts
... thecommon auditor size-based proxy for audit quality. Several studies focus on the link between audit quality (proxied by Big 6) and the accrualcomponent of earnings. 7Francis et al. (1999)demonstrate ... Auditor Conservatism and Audit Quality: Evidence from IPO Earnings Forecasts Philip J. Lee, 1Sarah J. Taylor2 and Stephen L. Taylor31University of Sydney, Australia2University ... statistically significantly different from non-Big 6 auditees at 10%, 5%, 1% levels. Auditor Conservatism and Audit Quality 189Int. J. Audit. 10: 183199 (2006) â 2006 The Author(s)Journal compilation...
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knechel et al - 2013 - audit quality - insights from the academic literature [aq]
... misstatements. The auditor conducting the audit may definehigh audit quality as satisfactorily completing all tasks required by the firm’s audit methodology. The audit firm may evaluate a high -quality audit ... review. The quality of the audit depends on the quality ofauditor judgments during all stages of the audit; therefore, we first discuss audit quality issuesrelated to professional judgment and then ... amulti-dimensional challenge from both a theoretical and practical perspective. If one crossesFrancis’ levels of audit quality with the theoretical attributes of an audit mentioned earlier, the complexity...
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becht et al - 2005 - corporate governance and control
... theoretical and empirical research on the main mechanisms of corporate control, discuss the main legal and regulatory institutions in different countries, and examine the comparative corporate governance ... declining market for corporate control and scattered institutional investor votes. 2/122 2. Historical origins: a brief sketch The term corporate governance derives from an analogy between the ... like Switzerland, the Netherlands and Luxembourg. Institutional investors in the USA alone command slightly more than 50% of the total assets under management and 59.7% of total equity investment...
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