shafie et al - 2009 - audit firm tenure and auditor reporting quality - evidence in malaysia

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...

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...

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...

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...

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...

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...

chu et al - 2012 - does long tenure erode auditor independence

... long tenure. Some studies find that quality is not affected by long tenure (e.g., Johnson et al. 2002; Gul et al. 2007); others find that quality improves with long tenure (e.g., Myers et al. ... VariablesbCoef.t-stat.INTERCEPT0.0865***4.95 TENURE -0 .0007*** -3 .75AGE -0 .0001 -0 .81∆SALE -0 .0055* -1 .80CFO0.0508***5.40SIZE -0 .0206*** -3 .16SIZE20.0027**2.28SIZE3 -0 .0001* -1 .66ROA -0 .0985*** -7 .79ROA_SD0.00671.38LOSS0.0083***2.66LEV0.00150.51CR0.00060.85INDGROW -0 .0012 -0 .36FIRMGROW -0 .0024 ... VariablesbCoef.t-stat.INTERCEPT0.0856***4.90O _TENURE -0 .0046*** -3 .74AGE -0 .0003*** -3 .77∆SALE -0 .0055* -1 .80CFO0.0508***5.40SIZE -0 .0206*** -3 .16SIZE20.0027**2.28SIZE3 -0 .0001* -1 .66ROA -0 .0985*** -7 .79ROA_SD0.0067...

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...

garcia-blandon et al - 2014 - audit firm tenure and audit qualifications in spain - a multinomial approach [mafr]

... 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 93 - 119 European Accounting and Management ... duration of nine years, with a maximum value of 23 years. J. Garcia-Blandon, J.M. Argiles & M. Martinez-Blasco: Audit firm tenure and audit qualifications in Spain: a multinomial approach...

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...

johnson et al - 2002 - audit-firm tenure and the quality of financial reports

... financial-reporting quality associated with long audit-firm tenures. Audit-Firm Tenure and the Quality of Financial Reports 653CAR Vol. 19 No. 4 (Winter 2002) Sensitivity analysisA 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 Reports 655CAR Vol. 19 No. 4 (Winter 2002) proposed ... threaten-ing audit quality. However, arguments regarding the detrimental effects of long Audit-Firm Tenure and the Quality of Financial Reports 643 CAR Vol. 19 No. 4 (Winter 2002) audit-firm...

kramer et al - 2011 - audit firm rotation, audit firm tenure and earnings conservatism in us [mafr]

... 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 earnings conservatism and auditor tenure by using a variation ... management and the audit firm determine the quality of financial reporting, since financial statements are perceived as a joint product (Antle and Nalebuff, 1991; Hamilton et al. , 2005). Assuming that...

shafie et al - 2009 - audit firm tenure and auditor reporting quality - evidence in malaysia

... 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 firm tenure, Auditor reporting quality, ... audit reporting decision. Anandarajan et al. (2001) however, found no evidence of auditor size effect on auditor going concern reporting. Such finding warrant a further study, perhaps in Malaysia, ...

labelle et al - 2010 - ethics, diversity management, and financial reporting quality

... Ethics, Diversity Management, and Financial Reporting Quality Re´ al Labelle Rim Makni GargouriClaude FrancoeurABSTRACT. This article proposes and empirically testsa theoretical framework ... to33 9Ethics, Diversity Management and Financial Reporting Quality equity and equality in employment are an importantdimension of diversity. Armstrong et al. (2008) positthat diversity and employment equality ... Ethics, diversity management, and ﬁnancial reporting quality. 336 Re´ al Labelle et al. reﬂect a diversity of experience, gender, race, and age (TIAA-CREF, 1997). TIAA uses diversity as aninvestment...

tan et al - does stronger corporate governance improve financial reporting quality

... examines whether stronger corporate governance leads to higher quality financial reporting. We use a regression discontinuity method to analyze the effect on financial reporting quality of shareholder-sponsored ... on financial reporting quality of shareholder-sponsored governance proposals that pass or fail by a small margin of votes in annual meetings (i.e., close-call proposals). For such close-call ... studies. 4.2. Financial Reporting Metrics We use three measures to proxy for financial reporting quality. Our first measure of financial reporting quality is the accrual-based Dechow and...

Xem thêm

Từ khóa: shih et al physical layer driven protocol and algorithm des age assessment rai et al 2009 2010 willems 2001 jones p et al 2012 comparisons of health status scores with mrc grades in a primary care copd population implications for the new gold 2011 classification eur respir j logistics and supply chain management degree in malaysia logistics and supply chain management jobs in malaysia parent s knowledge attitude and practice towards its prevention in malaysia data structures and algorithms in python by goodrich michael t et al amer s and fujisawa etal s designs soil cement columns use for land and marine projects kenneth r bell et al 2005 types of mixing blades a type a 1 b type a 2 c type b 1 and d type b 2 dong et al 2006 relationship between rotary speed and improved strength dong et al 1996 elastic modulus of materials initial tangent tangent and secant modulus rasht i r iran et al eastern germany and the dynamics of entropy overproduction lindenschmidt et al 2001 độc tố gây đảng trí amnesic shellfish poisoning asp cấu trúc của acid domoic và những đồng phân của nó wright and quilliam 1995 zaman et al 1997b also refer to the presentation nutrition and cancer prevention targets strategies and the importance of early life interventions by s d hursting et al Báo cáo quy trình mua hàng CT CP Công Nghệ NPV 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 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 Phát triển du lịch bền vững trên cơ sở bảo vệ môi trường tự nhiên vịnh hạ long Nghiên cứu, xây dựng phần mềm smartscan và ứng dụng trong bảo vệ mạng máy tính chuyên dùng 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 Tìm hiểu công cụ đánh giá hệ thống đảm bảo an toàn hệ thống thông tin Thơ nôm tứ tuyệt trào phúng hồ xuân hương Giáo án Sinh học 11 bài 15: Tiêu hóa ở động vật chuong 1 tong quan quan tri rui ro 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 Giáo án Sinh học 11 bài 14: Thực hành phát hiện hô hấp ở thực vật Chiến lược marketing tại ngân hàng Agribank chi nhánh Sài Gòn từ 2013-2015 HIỆU QUẢ CỦA MÔ HÌNH XỬ LÝ BÙN HOẠT TÍNH BẰNG KIỀM MÔN TRUYỀN THÔNG MARKETING TÍCH HỢP TÁI CHẾ NHỰA VÀ QUẢN LÝ CHẤT THẢI Ở HOA KỲ