kaplan and mauldin - 2008 - auditor rotation and the appearance of independence - evidence from non-professional investors

Báo cáo y học: "Thioglycosides as inhibitors of hSGLT1 and hSGLT2: Potential therapeutic agents for the control of hyperglycemia in diabetes"

... β-glucosidases in the intestine and can be adminis-tered orally [27]. Therefore, the aim of the present study was to evaluate the inhibitory effect of some thioglycosides synthesized in our ... Paper Thioglycosides as inhibitors of hSGLT1 and hSGLT2: Potential therapeutic agents for the control of hyperglycemia in diabetes Francisco Castaneda1, Antje Burse2, Wilhelm Boland2, Rolf ... laboratory on human hSGLT1 and hSGLT2 as a potential therapeutic alternative for the control of hyperglycemia, particularly for people with diabetes. We chose to analyze the inhibitory effect of...

Tài liệu Carrots, Sticks, and Promises: A Conceptual Framework for the Management of Public Health and Social Issue Behaviors docx

... article, a conceptual framework is proposed for the management of public health and social issue behaviors. The articlerelies on education, marketing, and law as its three primary classes of strategic ... canconsider variables relevant to the selection of education,marketing, and law as sets of tools that can be brought tobear on the management of public health and social issue behaviors. The article ... the Management of Public Health and Social Issue Behaviors The author presents a framework that considers public health and social issue behaviors and is based on self-interest,exchange, competition,...

Tài liệu Báo cáo Y học: The b-1,4-endogalactanase A gene from Aspergillus niger is speciﬁcally induced on arabinose and galacturonic acid and plays an important role in the degradation of pectic hairy regions pdf

... speciﬁcally induced on arabinose and galacturonic acid and plays an important role in the degradation of pectic hairy regions Ronald P. de Vries1†, Lucie Parˇenicova´1‡, Sandra W. A. Hinz2, ... Potatoarabinogalactan consists of 86%D-galactose and 6.6%L -arabinose, while soy arabinogalactan consists of 57%D-galactose and 38%L -arabinose. Methylation analysisdemonstrated that a substantial amount ... arabinogalactans from potato, onion and soy was determined as described [21].Onion arabinogalactan consists of 99%D-galactose and 0.3%L -arabinose and is predominantly linear. Potatoarabinogalactan...

Tài liệu Determining the Cost of Producing Ethanol from Corn Starch and Lignocellulosic Feedstocks pot

... installation of the Determining the Cost of Producing Ethanol from Corn Starch and Lignocellulosic Feedstocks A Joint Study Sponsored by:U.S. Department of Agriculture and U.S. Department of EnergyOctober ... and cooling to affect the conversion of corn into ethanol. Steam is required to heat the milled corn to convert the starch tosugar and then to distill the ethanol from the ethanol water produced. ... construction firms and other professionals toexplore the potential of co-location of cellulosic ethanol with their existing corn ethanol processes. The final reports of five of the six contracts...

Tài liệu Interactions Between Workers and the Technology of Production: Evidence from Professional Baseball doc

... ABSTRACT Interactions Between Workers and the Technology of Production: Evidence from Professional Baseball * This paper examines how the effort choices of workers within the same firm ... off the effort of eac h other, and th us genera te a “negative int eraction” in the effort choices of co-worke rs. The theory is tested using panel data on the performance of baseball pla yers from 1970 ... ioral responses.Indeed, the remain der of the pa per presen ts evidence from profession al baseball that theset y pes of intera ction s betwe en workers a re significant, and appear to be based...

bergner - 2011 - auditor rotation and auditor independence - an investigation using social identity theory and accountability

... Box 1346 Ann Arbor, Ml 4810 6-1 346 ABSTRACT OF DISSERTATION AUDITOR ROTATION AND AUDITOR INDEPENDENCE: AN INVESTIGATION USING SOCIAL IDENTITY THEORY AND ACCOUNTABILITY The AICPA and GAO claim ... â Jason Marlin Bergner 2011 ABSTRACT OF DISSERTATION AUDITOR ROTATION AND AUDITOR INDEPENDENCE: AN INVESTIGATION USING SOCIAL IDENTITY THEORY AND ACCOUNTABILITY The AICPA and GAO claim that ... DISSERTATION Jason Marlin Bergner The Graduate School University of Kentucky 2011 AUDITOR ROTATION AND AUDITOR INDEPENDENCE: AN INVESTIGATION USING SOCIAL IDENTITY THEORY AND ACCOUNTABILITY ABSTRACT...

carcello and reid - 2014 - investor reaction to the prospect of mandatory audit firm rotation

... likelihood of rotation. 6 Evidence in Favor of Mandatory Audit Firm Rotation Proponents of mandatory audit firm rotation argue that long tenure impairs the independence of the auditor. This ... characteristics. The results of this analysis may be particularly informative to the Board as they reveal the possible triggers of investors’ reactions to the prospect of mandatory audit firm rotation. ... implementation of rotation for certain firms and that a one-size-fits-all approach might not be appropriate should audit regulators continue to explore the prospect of mandatory audit firm rotation. The...

chung - 2004 - selective mandatory auditor rotation and audit quality - an empirical investigation of auditor designation policy in korea [mar]

... permission.ABSTRACT Chung, Hyeesoo Hyun. Ph.D., Purdue University, August 2004. Selective Mandatory Auditor Rotation and Audit Quality: An Empirical Investigation of Auditor Designation Policy in Korea. ... o f the mandatory auditor rotation debate, including evidence supporting and opposing this policy measure. I also describe the auditor designation policy (selective mandatory auditor rotation) ... requirement, can increase auditor independence. Also, using a model to analyze the cost and benefit of mandating the rotation of auditors, Gietzmann and Sen (2002) conclude that in certain well-defined...

comunale and sexton - 2005 - mandatory auditor rotation and retention - impact on market share [mar]

... with permission of the copyright owner. Further reproduction prohibited without permission. Mandatory auditor rotation and retention: impact on market share Comunale, Christie L ;Sexton, Thomas ... Further reproduction prohibited without permission.Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.Reproduced with permission of the copyright ... Further reproduction prohibited without permission.Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.Reproduced with permission of the copyright...

kaplan and mauldin - 2008 - auditor rotation and the appearance of independence - evidence from non-professional investors

... Auditor rotation and the appearance of independence: Evidence from non-professional investors Steven E. Kaplan a,*, Elaine G. Mauldin b,1aW.P. Carey School of Business, Arizona ... found. These findings suggest that compared to audit partner rotation, audit firm rotation does not strengthen independence in appearance among non-professional investors and that non-professional investors ... reporting the results of two experiments that pro-vide evidence on whether audit firm rotation, relative to the currently required audit part-ner rotation, strengthens the appearance of independence...

kim et al - 2004 - selective auditor rotation and earnings management - evidence from korea

... (Phone: 85 2-2 76 6-7 046; Fax: 85 2-2 33 0-9 845; E-mail: afjbkim@inet.polyu.edu.hk) 2 Selective Auditor Rotation and Earnings Management: Evidence from Korea Abstract In Korea, the regulatory ... Selective Auditor Rotation and Earnings Management: Evidence from Korea Jeong-Bon Kim, * Chung-Ki Min and Cheong H. Yi Current Draft June 2004 ... financial reporting. JEL classification: G38; L15; L84 Keywords: Selective Auditor Rotation; Audit Quality; Earnings management 3 Selective Auditor Rotation and Earnings Management: ...

nasser et al - 2006 - auditor‐client relationship- the case of audit tenure and auditor switching in malaysia

... switched, the changes in operating income, market value of equity as well as the changes in total assets)explain the behaviour of ending audit ﬁrm tenure in of ce (i.e. audit switching) . The results ... Managerial Auditing Journal Auditor- client relationship: the case of audit tenure and auditor switching in Malaysia Abu Thahir Abdul Nasser Emelin Abdul Wahid Sharifah Nazatul ... in explaining switching and assuch H2 and H4 are accepted. However, the growth of company’s business, the increase in operating income and increase in market value do not affect the length of tenure...

liu and liu - 2008 - auditor switching, earnings manipulation and auditor independence - evidence from a-share listed companies in china

... LIU Wei LIU Xing Auditor switching, earnings manipulation and auditor independence: Evidence from A-share listed companies in China â Higher Education Press and Springer-Verlag 2008 Abstract ... and Yang(2001) found that only 2 cases of auditor switch in 1995, 10 in 1996, 23 in 1997, and 35 in 1998. Auditor switching, earnings manipulation and auditor independence 291 A-share listed ... 515063, China E-mail: wliu@stu.edu.cn LIU Xing College of Economics and Business Administration, Chongqing University, Chongqing 400030, China E-mail: liuxing@cqu.edu.cn RESEARCH ARTICLE LIU...

salleh and jasmani - 2014 - audit rotation and audit report - empirical evidence from malaysian plcs over the period of ten years

... her audit firm. The objective of this research is to study the different types of auditor’s report and audit rotation over the period of ten years (2003 - 2012). The rotation of audit is either ... (mandatory rotation of audit partner and voluntary rotation of audit firm) for the period of ten years; 4. To examine the association of audit rotation (mandatory rotation of audit partner and voluntary ... Companies (PLCs) in Malaysia over a period of ten (10) years and to investigate the association between the audit rotation (rotation of audit partner and audit firm) and the types of audit opinion....

weber - 1998 - auditor rotation and retention rules - a theoretical analysis

... regarding mandatory rotation and mandatory retention rules. Arrunada and Paz-Ares [1997], analyze the effect of mandatory auditor rotation on audit cost and quality. They show that mandatory ... effects that mandatory auditor rotation rules and mandatory auditor retention rules have on audit quality, and the impact of these rules on the fee that client firms pay for the audit function.The ... client-initiated auditor switch or a client-initiated auditor switch.After completing the analysis of the deregulated audit market, mandatory rotation and mandatory retention rules are introduced....

Xem thêm

Từ khóa: main points oecd 2008 economic considerations in the management of ipv4 and in the deployment of ipv6 and the rise of databased services delivered to handheld devices strain and the theory of elasticity zen and the art of time management stock market liquidity and the cost of raising capital analyst coverage and the cost of raising equity capital competition and the role of dominant ants ethnicity acculturation and the importance of product attributes holbein and the court of henry viii the law of karma and the law of forgiveness zen and the art of negotiation pdf describe readonly domain controllers and the benefits of using them explanation of fertilization implantation and the development of the embryo in humans the gravitational equations and the problem of motion the church learned and the revolt of the scholars Báo cáo quy trình mua hàng CT CP Công Nghệ NPV chuyên đề điện xoay chiều theo dạng Nghiên cứu sự hình thành lớp bảo vệ và khả năng chống ăn mòn của thép bền thời tiết trong điều kiện khí hậu nhiệt đới việt nam Nghiên cứu tổ hợp chất chỉ điểm sinh học vWF, VCAM 1, MCP 1, d dimer trong chẩn đoán và tiên lượng nhồi máu não cấp Một số giải pháp nâng cao chất lượng streaming thích ứng video trên nền giao thức HTTP Nghiên cứu vật liệu biến hóa (metamaterials) hấp thụ sóng điện tử ở vùng tần số THz Giáo án Sinh học 11 bài 13: Thực hành phát hiện diệp lục và carôtenôit Giáo án Sinh học 11 bài 13: Thực hành phát hiện diệp lục và carôtenôit ĐỒ ÁN NGHIÊN CỨU CÔNG NGHỆ KẾT NỐI VÔ TUYẾN CỰ LY XA, CÔNG SUẤT THẤP LPWAN ĐỒ ÁN NGHIÊN CỨU CÔNG NGHỆ KẾT NỐI VÔ TUYẾN CỰ LY XA, CÔNG SUẤT THẤP LPWAN Phát hiện xâm nhập dựa trên thuật toán k means Nghiên cứu về mô hình thống kê học sâu và ứng dụng trong nhận dạng chữ viết tay hạn chế Nghiên cứu tổng hợp các oxit hỗn hợp kích thƣớc nanomet ce 0 75 zr0 25o2 , ce 0 5 zr0 5o2 và khảo sát hoạt tính quang xúc tác của chúng Nghiên cứu khả năng đo năng lượng điện bằng hệ thu thập dữ liệu 16 kênh DEWE 5000 Định tội danh từ thực tiễn huyện Cần Giuộc, tỉnh Long An (Luận văn thạc sĩ)Tìm hiểu công cụ đánh giá hệ thống đảm bảo an toàn hệ thống thông tin Thiết kế và chế tạo mô hình biến tần (inverter) cho máy điều hòa không khí BT Tieng anh 6 UNIT 2 Nguyên tắc phân hóa trách nhiệm hình sự đối với người dưới 18 tuổi phạm tội trong pháp luật hình sự Việt Nam (Luận văn thạc sĩ)Giáo án Sinh học 11 bài 14: Thực hành phát hiện hô hấp ở thực vật