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svanström - 2013 - non-audit services and audit quality - evidence from private firms

causholli - 2013 - future non-audit service fees and audit quality

causholli - 2013 - future non-audit service fees and audit quality

... Sarbanes-Oxley Act, rewards to the auditor in the form of future additional non -audit service fees from current-year high fee-growth-opportunity clients adversely affect audit quality. This effect is particularly ... opportunities. Geiger and Blay (2012) also consider the effects of future fees on audit quality. However, in contrast to our study, they examine the effects of total future fees (audit and non -audit) where ... an “Accepted Article”; doi: 10.1111/191 1-3 846.12042 Article Type : Original Article Future Non -Audit Service Fees and Audit Quality MONIKA CAUSHOLLI, University of Kentucky DENNIS...
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chi et al - 2005 - mandatory audit-partner rotation, audit quality and market perception - evidence from taiwan [mapr]

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]

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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al-ajmi - 2009 - audit firm, corporate governance, and audit quality - evidence from bahrain

al-ajmi - 2009 - audit firm, corporate governance, and audit quality - evidence from bahrain

... Audit firm, corporate governance, and audit quality: Evidence from Bahrain Jasim Al-Ajmi ⁎Department of Economics and Finance, College of Business Administration, University of Bahrain, ... size, corporate governance, and audit quality is imperative to set the ground for thestage for the author's survey results.The relationship betweenthe audit- firm sizeand the qualityof audit- reporting ... these two roles depend on audit quality. While audit quality is considered an important element of corporate governance, it isunclear whether audit qualityand otheraspects ofcorporate governance(such...
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bamber and bamber - 2009 - discussion of mandatory audit partner rotation, audit quality, and market perception - evidence from taiwan [mapr]

bamber and bamber - 2009 - discussion of mandatory audit partner rotation, audit quality, and market perception - evidence from taiwan [mapr]

... 2 (Summer 2009) pp. 393402 â CAAAdoi:10.1506/car.26.2.3 Discussion of Mandatory Audit Partner Rotation, Audit Quality, and Market Perception: Evidence from Taiwan * E. MICHAEL BAMBER, ... arguments that the costs of audit firm rotation (in Discussion of Mandatory Audit Partner Rotation and Audit Quality” 395 CAR Vol. 26 No. 2 (Summer 2009) terms of lost client-specific knowledge) ... rotating audit firms versus audit partners Auditor rotation can be accomplished by changing either the audit firm or the audit partner. Most of the evidence on the effects of auditor rotation on audit...
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bandyopadhyay et al - 2013 - mandatory audit partner rotation, audit market concentration, and audit quality - evidence from china [mapr]

bandyopadhyay et al - 2013 - mandatory audit partner rotation, audit market concentration, and audit quality - evidence from china [mapr]

... International Accounting xxx (2013) xxx–xxxPlease cite this article as: Bandyopadhyay, S.P., et al. , Mandatory audit partner rotation, audit market concentration, and audit quality: Evidence from China, ... International Accounting xxx (2013) xxx–xxxPlease cite this article as: Bandyopadhyay, S.P., et al. , Mandatory audit partner rotation, audit market concentration, and audit quality: Evidence from China, ... International Accounting xxx (2013) xxx–xxxPlease cite this article as: Bandyopadhyay, S.P., et al. , Mandatory audit partner rotation, audit market concentration, and audit quality: Evidence from China, ...
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brooks et al - 2012 - audit firm tenure and audit quality - evidence from u.s. firms [mafr]

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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cameran et al - 2012 - mandatory audit firm rotation and audit quality - evidence from the italian setting [mafr]

cameran et al - 2012 - mandatory audit firm rotation and audit quality - evidence from the italian setting [mafr]

... Mandatory Audit Firm Rotation and Audit Quality: Evidence from the Italian Setting Authors: Mara Cameran Università Bocconi, Milan, Italy mara .cameran@ unibocconi.it Annalisa ... Italy annalisa.prencipe@unibocconi.it Marco Trombetta IE Business School, Spain Marco.Trombetta@ie.edu 2 Mandatory Audit Firm Rotation and Audit Quality: Evidence from the Italian Setting ... surrounding the MAR rule. In particular, we investigate the effects of mandatory audit firm rotation on audit quality while taking advantage of the unique institutional setting provided by the Italian...
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gold et al - 2012 -the effect of engagement and review partner tenure and rotation on audit quality - evidence from germany [mapr]

gold et al - 2012 -the effect of engagement and review partner tenure and rotation on audit quality - evidence from germany [mapr]

... 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 Audit quality is defined as the joint probability that an auditor ... hypotheses to empirically test the association between review partner tenure and audit quality, and review partner rotation and audit quality, respectively: HYPOTHESIS 2A: Review partner tenure is not...
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gul et al - 2013 - do individual auditors affect audit quality - evidence from archival data

gul et al - 2013 - do individual auditors affect audit quality - evidence from archival data

... Quality? Evidence from Archival Data ABSTRACT We examine whether and how individual auditors affect audit outcomes using a large set of archival Chinese data. We analyze about 800 individual auditors ... of individual auditors in determining audit quality. For example, Chen et al. (2010) perform one of the first analyses of how economic dependence affects audit quality at the individual auditor ... of audit quality, this finding suggests that the documented effects of individual auditors indeed capture differences in audit quality across preprintaccepted manuscript - 5 - individual auditors. ...
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hossain - 2013 - effect of regulatory changes on auditor independence and audit quality

hossain - 2013 - effect of regulatory changes on auditor independence and audit quality

... = audit fees; NAS = auditor- provided non -audit services fees; TOTAL = total of audit and non -audit servicesfees; FEERATIO = non -audit fees scaled by total audit and non -audit fees; AF_TA = audit ... (3.620)INVESTMENTS -1 .350*** -1 .817*** -1 .332*** -1 .812*** (-5 .200) (-8 .080) (-5 .120) (-8 .070)BIG4 -0 .270** -0 .183 -0 .266** -0 .157 (-2 .070) (-1 .440) (-2 .040) (-1 .230)CFO -0 .007 -0 .319** -0 .013 -0 .331** (-0 .050) ... K.(2002), ‘Do non -audit services fees impair auditor Effect of Regulatory Changes on Auditor Independence and Audit Quality 17Int. J. Audit. ãã: ãããã (2013) â 2013 Blackwell Publishing Ltd independence? ...
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kwon et al - 2010 - mandatory audit firm rotation and audit quality - evidence from the korean audit market [mafr]

kwon et al - 2010 - mandatory audit firm rotation and audit quality - evidence from the korean audit market [mafr]

... Mandatory Audit Firm Rotation and Audit Quality: Empirical Evidence from the Korean Audit Market 1. Introduction The Korean Financial Supervisory Services (FSS) has mandated audit firm rotation ... Korea between 2000 and 2007, this study examines the effect of mandatory audit firm rotation on audit hours, audit fees, and audit quality. Since the Korean government mandated audit firm rotation ... the effect of mandatory audit firm rotation on audit hours, audit fees, and audit quality. Since the Korean government mandated audit firm rotation in 2006, (1) audit hours increased, (2) audit...
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lee et al - 2006 - auditor conservatism and audit quality - evidence from ipo earnings forecasts

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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jenkins and vermeer - 2013 - audit firm rotation and audit quality - evidence from academic research [mafr]

jenkins and vermeer - 2013 - audit firm rotation and audit quality - evidence from academic research [mafr]

... 11 7-1 42.IIA (2012), “Mandatory audit firm rotation too costly with minimal benefit”, Institute of InternalAuditors, available at: http://inaudit.com/regulatory/mandatory -audit- firm -rotation- too-costly-with-minimal-benefit-iia-12870/ Jenkins, ... for understanding and researching audit quality , Auditing:A Journal of Practice & Theory, Vol. 30 No. 2, pp. 12 5-1 52.Geiger, M. and Raghunandan, K. (2002), “Auditor tenure and audit reporting ... Audit firm rotation and audit quality: evidence from academic research David S. Jenkins and Thomas E. Vermeer Department of Accounting & MIS, University...
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svanström - 2013 - non-audit services and audit quality - evidence from private firms

svanström - 2013 - non-audit services and audit quality - evidence from private firms

... instructions for authors and subscription information:http://www.tandfonline.com/loi/rear20 Non -audit Services and Audit Quality: Evidence from Private Firms Tobias Svanström aa BI Norwegian ... 2012.To cite this article: Tobias Svanström (2013) Non -audit Services and Audit Quality: Evidence from Private Firms, European Accounting Review, 22:2, 33 7-3 66, DOI:10.1080/09638180.2012.706398To ... access and use can be found at http://www.tandfonline.com/page/terms -and- conditionsDownloaded by [University of Windsor] at 13:08 25 September 2013 Non -audit Services and Audit Quality: Evidence...
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