... 6(1):e1000011.
doi:10.1186/1758-2652-13-11
Cite this article as: Isaakidis et al.: High survival and treatment success
sustained after two and three years of first-line ART for children in
Cambodia. Journal of the International AIDS ... 13:11
http://www.jiasociety.org/content/13/1/11
Page 8 of 10
RESEARC H Open Access
High survival and treatment...
... 1:30
http://www.amb-express.com/content/1/1/30
Page 2 of 10
ORIGINAL Open Access
Spatial and temporal dynamics of cellulose
degradation and biofilm formation by
Caldicellulosiruptor obsidiansis and Clostridium
thermocellum
Zhi-Wu ... 187:99–106.
doi:10.1128/JB.187.1.99-106.2005.
doi:10.1186/2191-0855-1-30
Cite this article as: Wang et al.: Spatial and tem...
... cement, brick, sand and stone etc. The
consultative group complied the guiding material about monitoring community and the
group also integrated the training on monitoring community into the workshop ... all the targeted communes;
- Enhance the role of the commune’s relief board to and enhance the coordination
of Oxfam staff in inspecting, guiding the qualit...
...
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
investiga...
... 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 l...
...
the
going-concern
audit
opinion
and AWCA
analyses.
Ex-
cluding
first-
and
second-year
tenure
observations
and
running
TENURE as a continuous
variable in
place
of
TENURE& gt;7, ...
and
vari-
ations
in
the
measurement of audit
partner
tenure
and
earnings
quality.
In
examining key
earnings targets
we
find some
evidence
of
just
beating
(mis...
... 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...
... eventual withdrawal. Finally, mandatory rotation was
J. Garcia-Blandon, J.M. Argiles & M. Martinez-Blasco: Audit firm tenure and audit
qualifications in Spain: a multinomial approach
99 ...
Audit firm tenure and audit qualifications in Spain:
a multinomial approach
Josep Garcia-Blandon, Josep Mê Argiles and Monica Martinez-Blasco
Pages 9...
... Does Auditor Tenure Improve Audit Quality?
Moderating Effects of Industry Specialization and
Fee Dependence*
CHEE-YEOW LIM, Singapore Management University
HUN-TONG TAN, Nanyang ... As auditor tenure increases, audit quality increases with
auditors’ industry specialization but is more likely so when fee depen-
dence is low.
Auditor tenure and...
... firm rotation
on audit quality, rotation may nevertheless be effective in increasing perceived
audit quality. Audit quality comprises actual and perceived quality (Taylor, 2005).
Actual quality ... perception of audit quality on mandatory audit firm rotation,
as well as total audit quality combining both actual and perceived quality.
The proxies used in...
... financial-reporting
quality associated with long audit-firm tenures.
Audit-Firm Tenure and the Quality of Financial Reports 653
CAR Vol. 19 No. 4 (Winter 2002)
Sensitivity analysis
A further analysis ... to the properties
of accruals used as proxies for financial-reporting quality in this study. Finally, the
Audit-Firm Tenure and the Quality of Financial...
... www.ccsenet.org/ijbm International Journal of Business and Management Vol. 6, No. 8; August 2011
ISSN 183 3-3 850 E-ISSN 183 3-8 119
44
Audit Firm Rotation, Audit Firm Tenure and Earnings Conservatism ... for short audit firm tenure than it is for
medium and long audit firm tenure.
Jenkins and Velury (2008) examined the association between earnin...
... International Business Research April, 2009
99
Audit Firm Tenure and Auditor Reporting Quality: Evidence in Malaysia
Rohami Shafie (Corresponding author)
College of Business, Accounting ... regulators and
policy makers in a developing country as the issue continues to be strong interest among them in improving the auditor
independence.
Keywords: Audit fi...
... yazawa@ busi.aoyama.ac.jp
2
Does Long Audit Partner Tenure Decrease Earnings Quality? Evidence from Japan
Abstract:
This study examines the relationship between audit partner tenure and audit quality by
using ...
Does Long Audit Partner Tenure Decrease Earnings Quality?
Evidence from Japan
Kenichi Yazawa
1
School of Business...