1. Trang chủ
  2. Ngoại Ngữ

brooks et al - 2012 - audit firm tenure and audit quality - evidence from u.s. firms [mafr]

Tài liệu FOREIGN BANK ENTRY AND BUSINESS VOLATILITY: EVIDENCE FROM U.S. STATES AND OTHER COUNTRIES docx

Tài liệu FOREIGN BANK ENTRY AND BUSINESS VOLATILITY: EVIDENCE FROM U.S. STATES AND OTHER COUNTRIES docx

... resulting from foreign bank entry has been associated with more or less business cycle volatility. We approach the topic with mix of theory and evidence from both the U.S. states and countries. ... heterogeneity across countries with fixed effects. We approach the topic with a mix of theory and evidence from both the U.S. states and countries. Our theory...
Ngày tải lên : 16/02/2014, 10:20
  • 30
  • 528
  • 0
  1. Tài Chính - Ngân Hàng
  2. Ngân hàng - Tín dụng
chen et al - 2004 - audit partner tenure, audit firm tenure, and discretionary accruals does long auditor tenure impair earnings quality

chen et al - 2004 - audit partner tenure, audit firm tenure, and discretionary accruals does long auditor tenure impair earnings quality

... Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality? Chih-Ying Chen * Department of Accounting ... between audit firm tenure and earnings quality (JKR; MMO; Ghosh and Moon 2003), we use discretionary accruals as a proxy for earnings quality and investiga...
Ngày tải lên : 06/01/2015, 19:41
  • 29
  • 352
  • 0
  1. Ngoại Ngữ
  2. Tổng hợp
arel et al - 2005 - audit firm rotation and audit quality [mafr]

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, Kurt The CPA Journal; Jan 2005; 75, 1; ProQuest Central pg. 36 Reproduced with permission
Ngày tải lên : 06/01/2015, 19:41
  • 4
  • 398
  • 1
  1. Ngoại Ngữ
  2. Tổng hợp
brooks et al - 2012 - audit firm tenure and audit quality - evidence from u.s. firms [mafr]

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 l...
Ngày tải lên : 06/01/2015, 19:41
  • 64
  • 422
  • 0
  1. Ngoại Ngữ
  2. Tổng hợp
cameran et al - 2012 - mandatory audit firm rotation and audit quality - evidence from the italian setting [mafr]

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 Qualit...
Ngày tải lên : 06/01/2015, 19:41
  • 53
  • 482
  • 0
  1. Ngoại Ngữ
  2. Tổng hợp
garcia-blandon et al - 2014 - audit firm tenure and audit qualifications in spain - a multinomial approach [mafr]

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 9...
Ngày tải lên : 06/01/2015, 19:42
  • 28
  • 288
  • 0
  1. Ngoại Ngữ
  2. Tổng hợp
kwon et al - 2010 - mandatory audit firm rotation and audit quality - evidence from the korean audit market [mafr]

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 qua...
Ngày tải lên : 06/01/2015, 19:43
  • 63
  • 440
  • 0
  1. Ngoại Ngữ
  2. Tổng hợp
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]

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...
Ngày tải lên : 06/01/2015, 19:43
  • 40
  • 525
  • 0
  1. Ngoại Ngữ
  2. Tổng hợp
jackson et al - 2008 - mandatory audit firm rotation and audit quality in australia [mafr]

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...
Ngày tải lên : 06/01/2015, 19:43
  • 18
  • 430
  • 0
  1. Ngoại Ngữ
  2. Tổng hợp
jennings et al - 2006 - strong corporate governance and audit firm rotation- effects on judges' independence perceptions and litigation judgments

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

... Horizons Vol. 20, No. 3 September 2006 pp. 253–270 Strong Corporate Governance and Audit Firm Rotation: Effects on Judges’ Independence Perceptions and Litigation Judgments Marianne Moody Jennings, ... (or juries’) perceptions of auditor independence, given circumstantial evidence and environ- mental conditions. The Securities and Exchange Commission (SEC)...
Ngày tải lên : 06/01/2015, 19:43
  • 18
  • 325
  • 0
  1. Ngoại Ngữ
  2. Tổng hợp
johnson et al - 2002 - audit-firm tenure and the quality of financial reports

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 653 CAR Vol. 19 No. 4 (Winter 2002) Sensitivity analysis A 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...
Ngày tải lên : 06/01/2015, 19:43
  • 24
  • 803
  • 0
  1. Ngoại Ngữ
  2. Tổng hợp
kim et al - 2004 - selective auditor rotation and earnings management - evidence from korea

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...
Ngày tải lên : 06/01/2015, 19:43
  • 48
  • 312
  • 0
  1. Ngoại Ngữ
  2. Tổng hợp
kramer et al - 2011 - audit firm rotation, audit firm tenure and earnings conservatism in us [mafr]

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 earnin...
Ngày tải lên : 06/01/2015, 19:43
  • 14
  • 275
  • 0
  1. Ngoại Ngữ
  2. Tổng hợp
shafie et al - 2009 - audit firm tenure and auditor reporting quality - evidence in malaysia

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 fi...
Ngày tải lên : 06/01/2015, 19:44
  • 11
  • 413
  • 0
  1. Ngoại Ngữ
  2. Tổng hợp
yazawa - 2014 - does long audit partner tenure decrease earnings quality - evidence from japan [mapr]

yazawa - 2014 - does long audit partner tenure decrease earnings quality - evidence from japan [mapr]

... yazawa@ busi.aoyama.ac.jp 2 Does Long Audit Partner Tenure Decrease Earnings Quality? Evidence from Japan Abstract: This study examines the relationship between audit partner tenure and audit quality by using ... Does Long Audit Partner Tenure Decrease Earnings Quality? Evidence from Japan Kenichi Yazawa 1 School of Business...
Ngày tải lên : 06/01/2015, 19:44
  • 40
  • 235
  • 0
  1. Ngoại Ngữ
  2. Tổng hợp

Xem thêm

Từ khóa: