chi et al - 2010 - the effects of auditors’ pre-client and client-specific experience on earnings quality and perceptions of earnings quality in taiwan

benston et al - following the money; the enron failure and the state of the corporate disclosure (2003)

... : the Enron failure and the state of corporate disclosure / George Benston . . . [et al. ].p. cm.Includes bibliographical references and index.ISBN 0-8 15 7-0 89 0-4 (cloth : alk. paper)1. Disclosure ... Wagenhofer Following the Money0 0-0 890-FM 1/30/03 9:33 AM Page i Following the Money The Enron Failure and the State of Corporate Disclosure George Benston Michael BromwichRobert E. LitanAlfred ... fragmentation of the single standard and thus back to the currentsituation, or at least to a coexistence of two sets of standards, the interna-tional set and the country-speciﬁc set. In short, the search...

balasubramanian et al - 2010 - the relation between firm-level corporate governance and market value - a case in idian [icgi]

... The relation between ﬁrm-level corporate governance and market value: A case study of IndiaN. Balasubramanian a , Bernard S. Blackb,⁎, Vikramaditya Khannac a Indian Institute of Management, ... emerging markets? Another examination using a new data set. Journal of Banking and Finance 33, 254–262.Patel, Sandeep A. , Balic, Amra, Bwakira, Liliane, 2002. Measuring Transparency and Disclosure at ... literature on corporate governance indices and the connection between governance and ﬁrm value. We build a broad Indian Corporate Governance Index (ICGI) and examine the association between ICGI and...

bédard et al - 2004 - the effect of audit committee expertise, independence and activity on aggressive earning management

... firms on theirAbnormal 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 Expertise, Independence, and Activity on Earnings Management 15Auditing: ... associa-tion between either the size of the committee, the frequency of its meeting, or the firm-specificexpertise of its members with the likelihood of aggressive earnings management. While the effect...

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chi et al - 2010 - the effects of auditors’ pre-client and client-specific experience on earnings quality and perceptions of earnings quality in taiwan

... perceptions of earnings quality. - 14 - 4. Empirical Models and Results In this section, we examine the effects of auditors’ pre-client and client-specific experience on earnings quality and ... The Effects of Auditors’ Pre-Client and Client-Specific Experience on Earnings Quality and Perceptions of Earnings Quality: Evidence from Private and Public Companies in Taiwan ... 2008; Chi et al. 2009), it - 10 - is important to investigate the extent to which the incoming partner’s pre-client experience impacts earnings quality and perceptions of earnings quality. ...

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...

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...

bowlin et al - 2014 - the effects of auditor rotation, professional skepticism, and interactions with managers on audit quality

... Words: Auditor Rotation; Professional Skepticism; Audit Quality; Game Theory 1 I. INTRODUCTION We test whether the effects of auditor rotation on audit quality depend upon the mental frame ... The Effects of Auditor Rotation, Professional Skepticism, and Interactions with Managers on Audit Quality Kendall O. Bowlin Assistant Professor, University of Mississippi, kobowlin@olemiss.edu ... Interactions with Managers on Audit Quality ABSTRACT We examine whether the effect of mandatory auditor rotation on audit quality depends on the mental frame auditors adopt in evaluating...

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...

gold et al - 2012 -the effect of engagement and review partner tenure and rotation on audit quality - evidence from germany [mapr]

... with audit quality. Next, we consider how tenure and rotation of the review partner may affect audit quality. Quality review partner tenure, rotation, and audit quality The general purpose of ... potential effects of engagement partner tenure and rotation on audit quality. Engagement partner tenure, rotation, and audit quality Audit quality is defined as the joint probability that an auditor ... hypotheses to empirically test the association between review partner tenure and audit quality, and review partner rotation and audit quality, respectively: HYPOTHESIS 2A: Review partner tenure is not...

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...

kwon et al - 2014 - the effect of mandatory audit firm rotation on audit quality and audit fees empirical - evidence from the korean audit market [mafr]

... Financial Supervisory Services (FSS) in Korea. 1 The effect of mandatory audit firm rotation on audit quality and audit fees: Empirical evidence from the Korean audit market INTRODUCTION ... Electronic copy available at: http://ssrn.com/abstract=1764343 The effect of mandatory audit firm rotation on audit quality and audit fees: Empirical evidence from the Korean audit market ... introduction of mandatory audit firm rotation had a much broader impact than the specific instances of mandatory rotation. Keywords: Audit firm rotation, Audit fees, Audit quality, Audit hours...

kilgore et al - 2011 - the relative importance of audit quality attributes

... ‘Auditor Tenure and Audit Quality , Auditing: A Journal of Practice and Theory, 21,1: 187–96.C 2011 CPA Australia Australian Accounting Review 263 The Relative Importance of Audit Quality Attributes ... reviewFigure 1 The relative importance of attributes for all respondentsC 2011 CPA Australia Australian Accounting Review 259 The Relative Importance of Audit Quality Attributes A. Kilgore, R. ... theirperceptions of audit quality. However they assigned260Australian Accounting ReviewC 2011 CPA AustraliaA. Kilgore, R. Radich & G. Harrison The Relative Importance of Audit Quality Attributes the...

alhazaimeh et al - 2014 - the impact of cg and ownership structre on voluntary disclosure in annual reports among listed jordanian companies

... over-identifying restrictions examines the overall validity of the instruments by analyzing the sample analogue of the moments conditions used in the estimation process. If the moment condition holds, then ... help in recognizing the financial position of the company, reflect the operation, structural and financial picture of the corporations to the stakeholders;, sometime the information’s provided ... highlight the good value of the company via disclosure of pertinent information in the annual reports. This paper investigates the relationship between corporate governance and ownership structure on...

bauer et al - 2007 - the impact of cg on cp - evidence from japan [gmi]

... focus only on the last rating.32This construction of relative ratings contrasts the use of absolute ratings (e.g., Gompers et al. , 2003).3As a robustness check, we also conduct our analysis on ... computed for the August 2004 evaluation. All firms (financials and non-financials) are included.238 R. Bauer et al. / Pacific-Basin Finance Journal 16 (2008) 236–251To show the level of corporate ... 1ịwhere RGtis the return of the well-governed portfolio in month t, and RBtis the return of the poorly governed portfolio. The market return is measured by Rmt, and the risk-free rate ismeasured...

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