al-thuneibat et al - 2011 - do audit tenure and firm size contribute to audit quality - empirical evidence from jordan [at]

abate m., et al. real methods in complex and cr geometry

... the art in classical ﬁelds of the geometry of complex manifolds (Complex Geometry) and their real submanifolds (CR Geometry) . One of thecentral questions relating both Complex and CR Geometry is ... Session Real Methods in Complex and CR Geometry was held in Martina Franca (Taranto), Italy, from June 30 to July 6, 2002. Lecture serieswere given by:M. Abate: Angular derivatives in several complex ... M .Abate J.E.Fornaess X.HuangJ P. Rosay A. Tumanov Real Methods in Complex and CR Geometry LecturesgivenattheC.I.M.E. Summer Schoolheld in Martina Franca, Italy,June...

Bashardoust Tajali et al. Journal of Orthopaedic Surgery and Research 2010, 5:1 pdf

... Tajali et al.: Effects of low power laserirradiation on bone healing in animals: a meta-analysis. Journal of Orthopaedic Surgery and Research 2010 5:1. Bashardoust Tajali et al. Journal of Orthopaedic ... moment Bashardoust Tajali et al. Journal of Orthopaedic Surgery and Research 2010, 5:1 http://www.josr-online.com/content/5/1/1Page 4 of 10 withdrawals, and appropriateness of statistical methods[See ... Horizontal 2 - 3 - 4Teng et al., 2006Rabbit New Zealand Male N/A 2000-2500 N/A 35 (Days) Bashardoust Tajali et al. Journal of Orthopaedic Surgery and Research 2010, 5:1 http://www.josr-online.com/content/5/1/1Page...

chi et al - 2011 - is enhanced audit quality associated with greater real earnings management

... national, level industry expertise is associated with greater real earnings management. Is Enhanced Audit Quality Associated with Greater Real Earnings Management? 317Accounting HorizonsJune 2011 avoid ... on real earnings management betweenthe Incentive = 1andIncentive = 0samples. Is Enhanced Audit Quality Associated with Greater Real Earnings Management? 331Accounting HorizonsJune 2011 city-level ... national-level auditor industry expertise is not associated with more real earnings management. This result is consistent with the ﬁndings inprior studies (Ferguson et al. 2003; Francis et al. 2005;...

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...

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...

al-thuneibat et al - 2011 - do audit tenure and firm size contribute to audit quality - empirical evidence from jordan [at]

... Do audit tenure and ﬁrm size contribute to audit quality? Empirical evidence from Jordan Ali Abedalqader Al- Thuneibat Department of Accounting, Faculty of Business,University of Jordan, ... CapitalTotal Assetsỵ 1:4*Retained EarningsTotal Assetsỵ 3:3*Earnings before Interest and TaxesTotal Assetsỵ 0:6*Market Value of EquityBook Value of Total Debtỵ 1:0*SalesTotal Assets4. ... of the auditor-client engagement,would determine if big auditors deliver improved audit quality when compared withnon-big auditors, and would prove whether the length of the auditor-client...

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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....

gul et al - 2013 - do individual auditors affect audit quality - evidence from archival data

... Quality? Evidence from Archival Data ABSTRACT We examine whether and how individual auditors affect audit outcomes using a large set of archival Chinese data. We analyze about 800 individual auditors ... of individual auditors in determining audit quality. For example, Chen et al. (2010) perform one of the first analyses of how economic dependence affects audit quality at the individual auditor ... of audit quality, this finding suggests that the documented effects of individual auditors indeed capture differences in audit quality across preprintaccepted manuscript - 5 - individual auditors. ...

defond et al - 2002 - do non–audit service fees impair auditor independence - evidence from going concern audit opinions

... incumbent auditor TOTAL FEE = the sum of audit and non -audit fees paid to the incumbent auditor NON -AUDIT FEE = the sum total of all non -audit fees paid to the incumbent auditor AUDIT FEE = the audit ... induced by endogeneityamong non -audit fees, audit fees, and going concern opinions. We contribute to the current debate on auditor independence by ﬁnd-ing no evidence that non -audit service fees adversely ... Journal of Accounting ResearchVol. 40 No. 4 September 2002 Printed in U.S.A. Do Non -Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions MARK L. DeFOND, ∗K....

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...

jennings et al - 2006 - strong corporate governance and audit firm rotation- effects on judges' independence perceptions and litigation judgments

... HorizonsVol. 20, No. 3September 2006 pp. 253–270 Strong Corporate Governance and Audit Firm Rotation: Effects on Judges’ Independence Perceptions and Litigation Judgments Marianne Moody Jennings, ... (orjuries’) perceptions of auditor independence, given circumstantial evidence and environ-mental conditions. The Securities and Exchange Commission (SEC) standard for auditor independence also uses ... (e.g., Kadous2000, 2001; Lowe et al. 2002; Brandon and Mueller 2006) or judges (e.g., Lowe and Reckers 1994; Jennings et al. 1998; Jennings et al. 1993; Anderson et al. 1997). What arethe advantages...

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...

kramer et al - 2011 - audit firm rotation, audit firm tenure and earnings conservatism in us [mafr]

... www.ccsenet.org/ijbm International Journal of Business and Management Vol. 6, No. 8; August 2011 ISSN 183 3-3 850 E-ISSN 183 3-8 119 44 Audit Firm Rotation, Audit Firm Tenure and Earnings Conservatism ... for short audit firm tenure than it is for medium and long audit firm tenure. Jenkins and Velury (2008) examined the association between earnings conservatism and auditor tenure by using a variation ... management and the audit firm determine the quality of financial reporting, since financial statements are perceived as a joint product (Antle and Nalebuff, 1991; Hamilton et al. , 2005). Assuming that...

nasser et al - 2006 - auditor‐client relationship- the case of audit tenure and auditor switching in malaysia

... switched, the changes in operating income, market value of equity as well as the changes in total assets)explain the behaviour of ending audit ﬁrm tenure in of ce (i.e. audit switching) . The results ... Managerial Auditing Journal Auditor- client relationship: the case of audit tenure and auditor switching in Malaysia Abu Thahir Abdul Nasser Emelin Abdul Wahid Sharifah Nazatul ... in explaining switching and assuch H2 and H4 are accepted. However, the growth of company’s business, the increase in operating income and increase in market value do not affect the length of tenure...

pari chalaki - 2012 - corporate governance attributes and financial reporting quality - empirical evidence from iran

... Journal of Business and Social Science Vol. 3 No. 15; August 2012 223 Corporate Governance Attributes and Financial Reporting Quality: Empirical Evidence from Iran Pari Chalaki Department ... size, firm size and firm age) and financial reporting quality. Keywords: Corporate governance attributes, financial reporting quality Introduction Financial reporting quality is a major ... between board size and financial reporting quality. Sub-hypothesis 2: there is a significant relationship between board independence and financial reporting quality. Sub-hypothesis 3: there...

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