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,...

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...

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 - In order to examine the effects of pre-client and client-specific experience ... The Effects of Audit Partner Pre-Client and Client-Specific Experience on Earnings Quality and on Perceptions of Audit Quality Wuchun Chi Department of Accounting National Chengchi...

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...

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...

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, ...

blouin et al - 2005 - the ultimate form of mandatory auditor rotation - the case of former arthur andersen clients

... The Ultimate Form of Mandatory Auditor Rotation: The Case of Former Arthur Andersen Clients Jennifer Blouin University of Pennsylvania Barbara Grein Drexel ... represented the ceremonial nail in the coffin. Supporting this position, the Wall Street Journal stated “In the 212-year history of the U.S. financial markets, no major financial-services firm ... Tyco) as part of the national debate on mandatory auditor rotation and the quality of financial statements.1 The primary tradeoff involved in the debate on mandatory auditor rotation involves...

cameran et al - 2005 -the audit firm rotation rule - a review of the literature [mafr]

... data. The analyzed articles on this topic are grouped on the basis of the method of analysis used. Archival analysis Riuz-Barbadillo and Gòmez-Aguilar (Riuz-Barbadillo and Gòmez-Aguilar, ... was expressed by Assirevi, (Italian Association of Audit Firms) during an Italian parliamentary hearing after the Parmalat scandal. More recently, Assirevi issued a letter against RR. This letter ... independence, chapter 5: quality of audit, chapter 6: cost of audit, chapter 7: audit market competition and chapter 8: reaction of the capital market to auditor rotation) and then, in chapter 9, the conclusions...

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...

carrera et al - 2007 - mandatory audit firm rotation in spain - a policy that was never applied [mafr]

... The analysis also reveals that at the very time that Spain was being cited internationally for rejecting mandatory audit firm rotation, Spanish political parties and regulators were debating whether ... Arrunãda andPaz-Ares (1995) study in concluding that the mandatory rotation of audit firms in Spain has had a negative impact on audit quality. The main purpose of the work byArrunãda and Paz-Ares ... introduced in Spain, albeit with a certain delay, byacademics (Arrunãda and Paz-Ares, 1994, 1995; Gonzalo-Angulo, 1995; Prado-Lorenzo et al. , 1995). Arrunãda and Paz-Ares (1994), drawing...

hamilton et al - 2005 - audit partner rotation, earnings quality and earnings conservatism [mapr]

... Words: Partner rotation, auditor independence, earnings quality, audit quality This research was supported by the Accounting and Audit Quality Research Program funded by the Capital Markets Co-Operative ... S.Taylor@unsw.edu.au 1 Audit Partner Rotation, Earnings Quality and Earnings Conservatism Abstract We provide evidence of an association between audit partner rotation and the quality of earnings. It ... Audit Partner Rotation, Earnings Quality and Earnings Conservatism Jane Hamilton University of Technology, Sydney and Capital Markets CRC Ltd Caitlin Ruddock...

jyh-shyan - 2014 - audit partner rotation, audit quality, and dynamic industry structure [mapr]

... of Modern Accounting and Auditing, ISSN 154 8-6 583 May 2014, Vol. 10, No. 5, 52 8-5 36  Audit Partner Rotation, Audit Quality, and Dynamic Industry Structure ∗ Lan Jyh-shyan Providence ... AT1 -0 .001 (-0 .885) -0 .006 (-1 .522) AT2 -0 .002 (-0 .889) -0 .001 (-0 .249) SIZE -0 .092 (-7 .508)** 0.059 (2.642) |TACC| 0.593 (12.064)** -0 .747 (-4 .655)** OCF -0 .018 (-0 .285) -0 .101 (-1 .066) ... JT1 -0 .002 (-0 .755) 0.008 (-1 .382) JT2 -0 .006 (-1 .962)* -0 .007 (-1 .106) SIZE -0 .093 (-7 .632)** 0.061 (2.713)** |TACC| 0.592 (12.151)** -0 .739 (-4 .604)** OCF -0 .019 (-0 .291) -0 .102...

skinner and srinivasan - 2012 - audit quality and auditor reputation- evidence from japan

... AllChuoAoyamaClientsFeb-06 5 5Mar-06 0 0Apr-06 5 5May-06 38 38Jun-06 25 25Jul-06 82 82Aug-06 0Sep-06 0Oct-06 0Nov-06 0Dec-06 1 1Jan-07 0 1 1Feb-07 3 2 5Mar-07 5 1 6Apr-07 28 5 33May-07 132 66 ... TimeFiscalYearBig Auditor Big Auditor Percent byNumber ofClientsBig Auditor Percent bySize ofClientNon-Big Auditor Non-Big Auditor Percent byNumber ofClientsNon-Big Auditor Percent bySize ... switch auditors, suggesting that clients with potentially higher audit risk (Landsman etal. 2009) preferred to switch to a higher -quality auditor. Audit Quality and Auditor Reputation: Evidence from...

walker et al - 2001 - mandatory auditor rotation - arguments and current evidence

... permission. Mandatory auditor rotation: Arguments and current evidence Walker, Paul L;Lewis, Barry L;Casterella, Jeffrey RAccounting Enquiries; Spring 2001; 10, 2; ProQuest Centralpg. 209Reproduced...

siagian et al - 2013 - corporate governance, reporting quality, and firm value - evidence from indonesia

... 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Từ khóa: rotation audit quality and market perception evidence from taiwan soil cement columns use for land and marine projects kenneth r bell et al 2005 schematic of cement admixed clay skeleton showing the effect of total water content bergado et al 2005 installation parameter for dsm column shen et al 2005 phases diagram of mixture element natural soil cement binder filz et al 2005 7 weidema et al 2005 takiéta forest reserve niger bachir et al 2005 tsumura et al 2005 astegiano et al 2006 bruzzese et al 2006 del piano et al 2006 doron et al 2005 gibson et al 2005 tuohy et al 2003 weisenberger et al 2005 summarized from wachtel et al 2005 pp 347 354 3 green onion wheeler et al 2005 et al 2005 quot stent thrombosis is associated with an impaired response to antiplatelet therapy quot j am coll cardiol 45 11 pp 1748 1752 et al 2005 quot study on the relationship between aspirin resistance and incidence of myonecrosis after non emergent percutaneous coronary intervention quot zhonghua xin xue guan bing za zhi 33 8 pp 695 699 các dạng lúa gạo khác nhau a dạng bình thường b gạo vàng sử dụng gene psy của hoa thủy tiên c gạo vàng sử dụng gene psy của ngô al babili et al 2005 Nghiên cứu sự biến đổi một số cytokin ở bệnh nhân xơ cứng bì hệ thống Báo cáo quy trình mua hàng CT CP Công Nghệ NPV chuyên đề điện xoay chiều theo dạng Nghiên cứu tổ chức pha chế, đánh giá chất lượng thuốc tiêm truyền trong điều kiện dã ngoại Nghiên cứu tổ hợp chất chỉ điểm sinh học vWF, VCAM 1, MCP 1, d dimer trong chẩn đoán và tiên lượng nhồi máu não cấp 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 Phối hợp giữa phòng văn hóa và thông tin với phòng giáo dục và đào tạo trong việc tuyên truyền, giáo dục, vận động xây dựng nông thôn mới huyện thanh thủy, tỉnh phú thọ Nghiên cứu khả năng đo năng lượng điện bằng hệ thu thập dữ liệu 16 kênh DEWE 5000 Thiết kế và chế tạo mô hình biến tần (inverter) cho máy điều hòa không khí Sở hữu ruộng đất và kinh tế nông nghiệp châu ôn (lạng sơn) nửa đầu thế kỷ XIX Tổ chức và hoạt động của Phòng Tư pháp từ thực tiễn tỉnh Phú Thọ (Luận văn thạc sĩ)Quản lý nợ xấu tại Agribank chi nhánh huyện Phù Yên, tỉnh Sơn La (Luận văn thạc sĩ)BT Tieng anh 6 UNIT 2 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 Đổi mới quản lý tài chính trong hoạt động khoa học xã hội trường hợp viện hàn lâm khoa học xã hội việt nam TÁI CHẾ NHỰA VÀ QUẢN LÝ CHẤT THẢI Ở HOA KỲ