arel et al - 2005 - audit firm rotation and audit quality [mafr]

CONCEPT RELEASE ON AUDITOR INDEPENDENCE AND AUDIT FIRM ROTATION doc

... such as the appointment and remuneration of the auditors by the audited firm, low levels of audit firm rotation or the provision of non audit services by audit PCAOB Release No. 2011-006 August ... prohibits auditors from providing certain non- audit services to clients and imposes mandatory audit partner rotation. These and other reforms were part of Congress's response to financial scandals ... this concept release is issued in the context of a broad-based conversation on how auditor independence, objectivity and professional skepticism could be enhanced, the Board is most focused on...

davidson et al - 2005 - internal governance structures and earnings management

... endogenous to the internal governance mechanisms we examine.CAFAANZ, 2005 244 R. Davidson et al. / Accounting and Finance 45 (2005) 241–2672.2. Internal governance structureThe internal governance ... governance and risk management. CAFAANZ, 2005 R. Davidson et al. / Accounting and Finance 45 (2005) 241–267 243Our principal tests, using absolute discretionary accruals to measure earnings man-agement, ... relation-ships between audit committee characteristics and earnings management (Chtourou et al. , 2001; Xie et al. , 2001; Klein, 2002a).The examination of the association between internal governance...

chi - 2011 - an overlooked effect of mandatory audit–firm rotation on investigation strategies [mafr]

... committee innon -rotation- required and rotation- required environments. Section 4 discusses thesolution and explains the economic consequences of mandatory rotation. I presentconcluding remarks ... rotation- required and non -rotation- requiredregimes.123 An overlooked effect of mandatory audit–ﬁrm rotation 279Table 2 Summary of the auditing pricing∗Initial period Non-initial period Rotation- required ... audit–partner rotation, and section 207 requires a study of mandatory W. Chi (B)National Chengchi University, 64, Zhi-nan Road, Section 2,Wenshan, 11623 Taipei, Taiwan, Republic of Chinae-mail: wchi@nccu.edu.tw123266...

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,...

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...

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 long tenure are associated with low audit quality, suggesting ... the relation between auditor tenure and audit quality, and the turning point of audit quality below. 3.2.1 BigN versus Non-BigN Watts and Zimmerman (1981) predict that large audit firms supply...

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...

garcia-blandon et al - 2014 - audit firm tenure and audit qualifications in spain - a multinomial approach [mafr]

... eventual withdrawal. Finally, mandatory rotation was J. Garcia-Blandon, J.M. Argiles & M. Martinez-Blasco: Audit firm tenure and audit qualifications in Spain: a multinomial approach 99 ... Audit firm tenure and audit qualifications in Spain: a multinomial approach Josep Garcia-Blandon, Josep Mê Argiles and Monica Martinez-Blasco Pages 93 - 119 European Accounting and Management ... duration of nine years, with a maximum value of 23 years. J. Garcia-Blandon, J.M. Argiles & M. Martinez-Blasco: Audit firm tenure and audit qualifications in Spain: a multinomial approach...

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...

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 this study to measure audit quality, however, ... manage earnings which lead to lower audit quality. Audit firm rotation and audit quality 423Some audit firms differentiate themselves from their competitors by specialising in auditing clients in particular...

jenkins and vermeer - 2013 - audit firm rotation and audit quality - evidence from academic research [mafr]

... 11 7-1 42.IIA (2012), “Mandatory audit firm rotation too costly with minimal benefit”, Institute of InternalAuditors, available at: http://inaudit.com/regulatory/mandatory -audit- firm -rotation- too-costly-with-minimal-benefit-iia-12870/ Jenkins, ... for understanding and researching audit quality , Auditing:A Journal of Practice & Theory, Vol. 30 No. 2, pp. 12 5-1 52.Geiger, M. and Raghunandan, K. (2002), “Auditor tenure and audit reporting ... Audit firm rotation and audit quality: evidence from academic research David S. Jenkins and Thomas E. Vermeer Department of Accounting & MIS, University...

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...

johnson et al - 2002 - audit-firm tenure and the quality of financial reports

... financial-reporting quality associated with long audit-firm tenures. Audit-Firm Tenure and the Quality of Financial Reports 653CAR Vol. 19 No. 4 (Winter 2002) Sensitivity analysisA further analysis ... to the properties of accruals used as proxies for financial-reporting quality in this study. Finally, the Audit-Firm Tenure and the Quality of Financial Reports 655CAR Vol. 19 No. 4 (Winter 2002) proposed ... threaten-ing audit quality. However, arguments regarding the detrimental effects of long Audit-Firm Tenure and the Quality of Financial Reports 643 CAR Vol. 19 No. 4 (Winter 2002) audit-firm...

kim et al - 2004 - selective auditor rotation and earnings management - evidence from korea

... (Phone: 85 2-2 76 6-7 046; Fax: 85 2-2 33 0-9 845; E-mail: afjbkim@inet.polyu.edu.hk) 2 Selective Auditor Rotation and Earnings Management: Evidence from Korea Abstract In Korea, the regulatory ... Selective Auditor Rotation and Earnings Management: Evidence from Korea Jeong-Bon Kim, * Chung-Ki Min and Cheong H. Yi Current Draft June 2004 ... financial reporting. JEL classification: G38; L15; L84 Keywords: Selective Auditor Rotation; Audit Quality; Earnings management 3 Selective Auditor Rotation and Earnings Management: ...

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