tendeloo et al - 2008 - earnings management and audit quality in europe
![kowalewski et al - 2007 - corporate governance and dividend policy in poland [pcgi-tdi]](https://media.store123doc.com/images/document/2015_01/02/medium_esp1420194803.jpg)
kowalewski et al - 2007 - corporate governance and dividend policy in poland [pcgi-tdi]
... 36.93, and 21.41 points respectively in the
dividend- to-cash flow ratio.
Our results for the remaining potential dividend determinants are in line with the corporate
finance literature and expectations. ...
literature both in dividend policy and in agency theory. In dividend policy, we show that corporate
governance is a significant determinant of dividen...
peasnell et al - 2005 - board monitoring and earnings management - do outside directors influence abnorm
... Board Monitoring and Earnings
Management: Do Outside Directors
Influence Abnormal Accruals?
K.V. PEASNELL, P.F. POPE AND S. YOUNG*
Abstract: This paper examines whether the incidence of earnings ... earn-
ings and zero otherwise.
b
All probability values are for two-tailed tests.
AA is current period abnormal accruals scaled by beginning-of-period total assets,
estimat...
xie et al - 2003 - earnings management and corporate governance - the role of the board and the audit committee
... Earnings management and corporate governance:
the role of the board and the audit committee
Biao Xie
a
, Wallace N. Davidson III
a,
*
, Peter J. DaDalt
b
a
Department of Finance, ... active and financially oriented board and audit committee may influence the
level of earnings management, but the level of earnings management may influence...
bédard et al - 2004 - the effect of audit committee expertise, independence and activity on aggressive earning management
... firms on their
Abnormal Accruals. Abnormal Accruals is the abnormal component of total accruals estimated with the Jones cross-
sectional model (see Equation (1)).
-5 0%
-4 0%
-3 0%
-2 0%
-1 0%
0%
10%
20%
30%
12345 ... affect the likelihood of aggressive earnings management. For the third aspect of committee
The Effect of Audit Committee Experti...
chi et al - 2011 - the effects of audit partner pre-client and client-specific experience on earnings quality and on perceptions of audit quality
...
on Earnings Quality and on Perceptions of Audit Quality
SUMMARY: We examine the effects of auditors‘ pre-client and client-specific experience on
earnings quality and on perceptions of ... on earnings quality or the effect of pre-client and
client-specific experience on perceptions of audit quality.
- 21 -...
![arel et al - 2005 - audit firm rotation and audit quality [mafr]](https://media.store123doc.com/images/document/2015_01/06/medium_bqa1420548082.jpg)
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, Kurt
The CPA Journal; Jan 2005; 75, 1; ProQuest Central
pg. 36
Reproduced with permission
![bandyopadhyay et al - 2013 - mandatory audit partner rotation, audit market concentration, and audit quality - evidence from china [mapr]](https://media.store123doc.com/images/document/2015_01/06/medium_7vAvrXcKwQ.jpg)
bandyopadhyay et al - 2013 - mandatory audit partner rotation, audit market concentration, and audit quality - evidence from china [mapr]
... International Accounting xxx (2013) xxx–xxx
Please 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–xxx
Please cite this article as: Bandyopadhyay, S.P., et al. , Mandatory audit partner rotation, audit...
![brooks et al - 2012 - audit firm tenure and audit quality - evidence from u.s. firms [mafr]](https://media.store123doc.com/images/document/2015_01/06/medium_ayf1420548102.jpg)
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 l...
![carey and simnett - 2006 - audit partner tenure and audit quality in australia [mapr]](https://media.store123doc.com/images/document/2015_01/06/medium_msz1420548111.jpg)
carey and simnett - 2006 - audit partner tenure and audit quality in australia [mapr]
...
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...
gonzález-díaz et al - 2014 - auditor tenure and audit quality in spanish state-owned foundations
...
has
retained
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.
Revista
de
Contabilidad
–
Spanish...
lee et al - 2006 - auditor conservatism and audit quality - evidence from ipo earnings forecasts
... the
common auditor size-based proxy for audit quality.
Several studies focus on the link between audit
quality (proxied by Big 6) and the accrual
component of earnings.
7
Francis et al. (1999)
demonstrate ... Auditor Conservatism and Audit
Quality: Evidence from IPO
Earnings Forecasts
Philip J. Lee,
1
Sarah J. Taylor
2
and Stephen L. Taylor
3
1
Universi...
![jackson et al - 2008 - mandatory audit firm rotation and audit quality in australia [mafr]](https://media.store123doc.com/images/document/2015_01/06/medium_lrq1420548199.jpg)
jackson et al - 2008 - mandatory audit firm rotation and audit quality in australia [mafr]
... 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...
![kowalewski et al - 2007 - corporate governance and dividend policy in poland [pcgi-tdi]](https://media.store123doc.com/images/document/2015_01/06/medium_yva1420548426.jpg)
kowalewski et al - 2007 - corporate governance and dividend policy in poland [pcgi-tdi]
... 36.93, and 21.41 points respectively in the
dividend- to-cash flow ratio.
Our results for the remaining potential dividend determinants are in line with the corporate
finance literature and expectations. ...
literature both in dividend policy and in agency theory. In dividend policy, we show that corporate
governance is a significant determinant of dividen...
silva et al - 2014 - earnings management and economic crises in the brazilian capital market
... premises, variables
and statistical treatment, in these models, the discretionary ac-
272
ISSN 003 4-7 590
ARTICLES | Earnings management and economic crises in the Brazilian capital market
â
RAE | Sóo ... respectively.
(conclusion)
280
ISSN 003 4-7 590
ARTICLES | Earnings management and economic crises in the Brazilian capital market
â
RAE...
tendeloo et al - 2008 - earnings management and audit quality in europe
... by examining audit quality in private firms, and by ques-
tioning whether audit firm quality enhances financial repor ting quality in private
firms. In particular, this study examines (1) whether ... discretionary accruals: an evalu-
ation of alternative modelling procedures, Journal of Business Finance and Accounting, 26(7/8),
pp. 833–862.
Earnings Management and Audit...
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