tepalagul and lin - 2014 - auditor independence and audit quality - a literature review [ai-aq]

ADOLESCENTS AND REPRODUCTIVE HEALTH IN PAKISTAN: A LITERATURE REVIEW docx

... is a review of research and findings on adolescents and reproductive health in Pakistan. The material is drawn from a range of national surveys and medical research, as well as information gathered ... sexual abuse in Islamabad is called Aangan; formerly a project with the community-based organization Bedari and now a part of a new organization called Rozan. Aangan’s activities also include ... a change in awareness and behavior. It is possible that trends in India, arising out of a comparable social and economic environment, may serve as an indicator of what might be happening in...

Assessing and Managing Rapid Credit Growth and the Role of Supervisory and Prudential Policies docx

... Rapid Credit Growth 24 Boxes 1. Analysis of the Nature of Credit Growth 7 Appendices I. Data and Methodology 39 II. The Nature of Credit Growth in the Group of Countries with Rapid Credit ... implications of rapid credit growth, and on how prudential and supervisory policies could be used in strengthening the resistance of the financial system to adverse consequences of rapid credit expansion. ... by the nature of the risks associated with the nature of the credit growth (see Table 6 for a mapping from various features of the credit growth to different types of risks, and Table 7 for the...

Introductions and movement of Penaeus vannamei and Penaeus stylirostris in Asia and the Pacific

... Mainland China (FAO correspondent). Of these first trials, only Mainland China maintained production and started an industry. In 1988, a batch of P. vannamei PL were introduced into Mainland ... billion2 in 2002. P. vannamei was introduced into Asia experimentally from 1978-79, but commercially only since 1996 into Mainland China and Taiwan Province of China, followed by most of the other ... develop an industry to date has been Brunei. Beginning in 1996, P. vannamei was introduced into Asia on a commercial scale. This started in Mainland China and Taiwan Province of China and subsequently...

CONCEPT RELEASE ON AUDITOR INDEPENDENCE AND AUDIT FIRM ROTATION doc

... such as the appointment and remuneration of the auditors by the audited firm, low levels of audit firm rotation or the provision of non audit services by audit PCAOB Release No. 2011-006 August ... prohibits auditors from providing certain non- audit services to clients and imposes mandatory audit partner rotation. These and other reforms were part of Congress's response to financial scandals ... this concept release is issued in the context of a broad-based conversation on how auditor independence, objectivity and professional skepticism could be enhanced, the Board is most focused on...

geiger and raghunandan - 2002 - auditor tenure and audit reporting failures [mar]

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ghosh and moon - 2005 - auditor tenure and audit quality [mar]

... (P31) -1 .969 (-5 .25)*** -0 .208 (-0 .91) -0 .366 (-1 .01) AE (P2) 1.314 (4.77)*** -0 .148 (-0 .58) -0 .030 (-0 .08) (P1 + 32) -0 .655 (-5 .25)*** -0 .356 (-2 .03)** -0 .396 (-1 .84)* E *Tenure ... (1328) -0 .025 (-7 .75)*** -0 .025 (-8 .53)*** Beta (129) -0 .005 (-0 .18) -0 .003 (-0 .10) Size (030) -0 .005 (-1 .23) -0 .005 (-1 .39) Leverage (P31) -0 .018 (-0 .71) -0 .014 (-0 .53) ... -0 .100 (-3 .80)*** -0 .061 (-5 .16)*** -0 .063 (-5 .87)*** AE *Tenure (N4) 0.046 (2.39)** 0.021 (1.93)* 0.023 (1.96)* (13 + 14) -0 .054 (-3 .76)*** -0 .040 (-3 .31)*** -0 .040 (-2 .97)*** Tenure...

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. ...

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? ...

daniels and booker - 2011 - the effects of audit firm rotation on perceived auditor independence and audit quality [mafr]

... length of the auditor ten-ure within rotation have on the bank loan of cers’ per-ceptions of audit firms’ independence? RQ2a: Does the rotation of the external audit firm affect the bank loan of cers’ ... whether the pres-ence of an audit firm rotation policy impacts bank loan of cers’ perceptions of audit quality (Q2a) and the impact,if any, of the length of the auditor tenure within rotation (Q2b). ... percep-tion of auditor independence when the firm is performing the audit in the first year of a rotation policy versus in sixthyear of a rotation policy. The second research question asks whether...

lim and tan - 2010 - does auditor tenure improve audit quality moderating effects of industry specialization and fee dependence

... Does Auditor Tenure Improve Audit Quality? Moderating Effects of Industry Specialization and Fee Dependence* CHEE-YEOW LIM, Singapore Management UniversityHUN-TONG TAN, Nanyang ... As auditor tenure increases, audit quality increases withauditors’ industry specialization but is more likely so when fee depen-dence is low. Auditor tenure and fee dependence relation and ... subsections. Auditor tenure and industry specialization relation and the moderating effect of fee dependence The ﬁrst interaction pattern focuses on the relation between auditor tenure and industry specialization...

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...

khasharmeh and said - 2014 - effects of mandatory audit firm rotation upon quality of audit - the perception of audit firms-evidence from bahrain [marf]

... Journal of Modern Accounting and Auditing, ISSN 154 8-6 583 April 2014, Vol. 10, No. 4, 42 5-4 41  Effects of Mandatory Audit Firm Rotation Upon Quality of Audit: The Perception of Audit Firms—Evidence ... require the mandatory audit firm rotation rule, while 15.1% of the respondents have a policy that requires the mandatory audit firm rotation rule and 27.3% have no answer. EFFECTS OF MANDATORY AUDIT ... the effects of auditor rotation and auditor tenure of the public accountants and the public accounting firms, on audit quality (before and after the implementation of the mandatory auditor regulation)....

mohamed and habib - 2013 - auditor independence, audit quality and the mandatory auditor in egypt

... of the rotation is that the auditor tenure cannegatively impact the audit quality where the auditor tenure increases the auditor lackof independence and the auditors become lax in their audit ... document:Diana Mostafa Mohamed Magda Hussien Habib , (2013) ," ;Auditor independence, audit quality and the mandatory auditor rotation in Egypt& quot;, Education, Business and Society: Contemporary ... conclusion.2. Auditor independence and the impact on audit quality The auditor independence is the cornerstone of the auditing profession. It is deﬁned as the refusal of the auditor to support...

lu - 2006 - does opinion shopping impair auditor independence and audit quality

... thepredecessor auditor s and the successor auditor s independence impairedby dismissal threats and opinion shopping? Is the successor auditor s audit quality lowerthan the predecessorauditor’saudit quality? Are ... successor auditor s independence is compromised bydismissal threats and opinion shopping. Second, the successor auditor s audit quality exceeds the predecessor auditor s audit quality. Third, auditor switching ... that inﬂuence auditors’ de-cisions: auditor fee and legal liability. Auditor fees are potential auditor beneﬁts from repeat audit business and non -audit services, while legal li-abilities are...

tepalagul and lin - 2014 - auditor independence and audit quality - a literature review [ai-aq]

... Independence and Audit Quality: A Literature Review Nopmanee Tepalagul 1 and Ling Lin 2AbstractThis article presents a comprehensive review of academic research pertaining to auditor independence and audit ... online 4 August 2014Journal of Accounting, Auditing & FinanceNopmanee Tepalagul and Ling Lin Auditor Independence and Audit Quality: A Literature Review Published by: http://www.sagepublications.comOn ... Chung and Kallapur (2003) report no association between client importance and abnormal accruals. Incontrast, Sharma, Sharma, and Ananthanarayanan (2011) document that a positive associa-tion...

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