biddle et al - 2009 - how does financial reporting quality relate to inestment efficiency- journal of accounting and economics

black et al - 2012 - how corporate governance affects firm value - evidence on channels from korea [kcgi]

... with only cross-sectional data, and report evidence of (i) a governance- to -value association between KCGI and firm market value, and (ii) likely causation for large firms, using the large firm ... markets provides evidence that better corporate governance predicts higher firm market value, but little evidence on the channels through which governance affects market value. We first show ... connection between firm- level corporate governance and market value, using panel data from 199 8-2 004 with firm fixed and random effects. We construct a broad corporate governance index (Korea Corporate...

góis - 2009 - financial reporting quality and corporate governance in portugues

... functions of corporate governance is to ensure the quality of the financial reporting process. According Sloan (2001) the financial information is the first source of independent and true, communication ... the financial reporting as the main attraction to management influence. The paper of Bushman and Smith (2001) refers to the dual role of financial accounting systems. On the one hand the financial ... 1,81*BOARDSIZE -0 ,015 -0 ,5680,0731,57 -0 ,023 -0 ,83INDBOARD0,000 -0 ,1990,0001,440,000 -0 ,07BOARDCHAN 0,000 0,400 0,000 -1 ,63 0,000 -0 ,31CEO -0 ,019 -1 ,612 0,0361,85 *-0 ,023 -1 ,96* R212,10...

biddle et al - 2009 - how does financial reporting quality relate to inestment efficiency- journal of accounting and economics

... How does financial reporting quality relate to investmentefficiency?Citation Biddle, Gary C., Gilles Hilary, and Rodrigo S. Verdi. How Does Financial Reporting Quality Relate to Investment ... firm-specific financial reporting quality (see Section 5.2). 3.1. Conditional relation between financial reporting quality and investment First, we test whether higher financial reporting quality ... regarding the construct validity of AQ as a proxy for financial reporting quality, we further show that our results are generally robust to the use of a financial reporting quality index based on...

dahya et al - 2009 - one man two hats- what's all the commotion

... COB set is 0.48%. The change in ROA for the alwaysjoined the CEO and COB set over the same interval is 0.83%. For the created the combined CEO and COB set the changes in ROA are typically small ... effort on analyzing the linkbetween board composition and corporate performance. Studies on the topic fallJ. Dahya et al. /The Financial Review 44 (2009) 179–212 185into one of two categories: ... firms along with the meanROAs of their industry- and performance-matched firms are also presented Table 3.For every interval, the results using the industry- and performance-matching method-ology...

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...

choi et al - 2009 - do abnormally high audit fees impair audit quality

... http://ssrn.com/abstract=1521324 1 Do Abnormally High Audit Fees Impair Audit Quality? By Jong-Hag Choi, Jeong-Bon Kim, and Yoonseok Zang SUMMARY: This study examines whether and how audit quality proxied ... Abnormal Audit Fees and Audit Quality To examine the association between abnormal audit fees and audit quality and whether it is asymmetric between clients with positive versus negative abnormal ... to document evidence that the effect of abnormal audit fees on audit quality is asymmetric, conditional upon the sign of abnormal audit fees 2 and that excessively high audit fees can impair...

brooks et al - 2011 - when does audit quality start to decline in firm audit tenure - an international analysis [mafr]

... serving to reduce information asymmetry between investors and management. 12 One contributing factor to higher quality financial reporting is higher audit quality. Auditing prevents investors ... http://ssrn.com/abstract=1933488 When Does Audit Quality Start to Decline in Firm Audit Tenure? – An International Analysis Li (Lily) Z. Brooks Department of Accounting E.J. Ourso College of Business Louisiana State ... Audit Firm Tenure? – An International Analysis Abstract This paper investigates the decline in audit quality during an audit firm s tenure across countries with varying degrees of legal liability....

casterella et al - 2009 - is self-regulated peer review effective at signaling audit quality

... cases. Is Self-Regulated Peer Review Effective at Signaling Audit Quality? 717The Accounting Review May 2009 American Accounting Associationrecognize that the existence of audit risk allows that, ... PEER REVIEW AND AUDIT- FIRM ATTRIBUTESModel DevelopmentHypothesis 2 states that peer- review outcomes are also associated with firm-specificattributes indicative of audit- firm risk or audit quality. ... identified in the peer- review report is informative regarding likely audit failure. We use dummy variables to indicate whether Is Self-Regulated Peer Review Effective at Signaling Audit Quality? 723The...

ruizâ-barbadillo et al - 2009 - does mandatory audit firm rotation enhance auditor independence - evidence from spain [mafr]

... to auditors’ decision making (Hopwood et al. 1994). Does Mandatory Audit Firm Rotation Enhance Auditor Independence? Evidence from Spain 119Auditing: A Journal of Practice & Theory May 2009 American ... lower in the mandatory rotation period compared with the post -mandatory rotation Does Mandatory Audit Firm Rotation Enhance Auditor Independence? Evidence from Spain 127Auditing: A Journal of Practice ... http://www.parl.gc.ca/37/2/parlbus/commbus/senate/com-e/bank-e/rep-e/rep12jun03-e.pdf. Does Mandatory Audit Firm Rotation Enhance Auditor Independence? Evidence from Spain 135Auditing: A Journal of Practice & Theory May 2009 American...

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, ...

cohen et al - 2004 - the corporate governance mosaic and financial reporting quality

... a financial expert. In their study, McDaniel et al. compared how financial experts may differ from financial literates in the evaluation of the quality of financial reporting items and whether ... reporting quality. ” For example, although, the BRC (1999) and Sarbanes-Oxley (2002) require auditors to discuss the quality of the financial reporting methods and not just their acceptability, the ... Journal of Accounting Literature (2004, pp. 8 7-1 52) 1 THE CORPORATE GOVERNANCE MOSAIC AND FINANCIAL REPORTING QUALITY INTRODUCTION One of the most important functions that corporate governance...

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...

botti et al - 2014 - corporate governance efficiency and internet financial reporting quality

... A-B-C-D-E-FA-20 – historical share prices D-E-FA-21 – current share price A-B-C-D-E-FA-22 – stock price performance in relation to stock market index D-FA-23 – sales of key products FA-24 ... page B-D-FB-3 – online investor information order service A-B-D-FB-4 – mailing list A-B-D-FB-5 – postal address to investor relations B-D-FB-6 – e-mail to investor relations A-B-C-D-FB-7 – ... year A-B-D-FA-5 – annual report of past years D-FA-6 – annual report of current year C-D-E-FA-7 – auditor report of past years B-FA-8 – auditor report of current year B-C-D-E-FA-9 – analysts...

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