... 2011
ARTICLES
The supply of money –
bank behaviour and
the implications for
monetary analysis
The size of banks’ balance sheets and the
maturity structure of assets and liabilities is key
to the generation ... 2011
ARTICLES
The supply of money –
bank behaviour and
the implications for
monetary analysis
4 CONCLUSIONS
This...
... GUIDELINE A-3
(formerly 01-04)
Operation of the Air Pollution Index (API), the Air Quality Index
(AQI) and the Air Quality Advisory
Legislative Authority:
Environmental Protection ... taken as the Air Quality
Index. One of the AQI sub -index values may be the API sub -index. If the API sub -index is the
highest of the sub-indice...
... after the closing date will not be considered.
This is trial version
www.adultpdf.com
1
Financial Audit Services: On behalf of the Comptroller and
Auditor General and the Northern Ireland Audit ... responsibility for signing the audit certificate for the accounts of all
of the organisations included in this invitation to tender.
2.3 Th...
... study examined health-related quality of life among HIV-positive
individuals initiating HAART in Cape Town, South Africa, and explored the impact of HAART-related drug
toxicities on quality of life.
Methods: ... a decrease in physical quality of life
[13,14].
Table 1: Demographic, baseline and on-treatment characteristics of female and male patients...
... et al., TMD pain: the effect on health related qual-
ity of life and the influence of pain duration Health and Quality of Life Out-
comes 2010, 8:46
Tjakkes et al. Health and Quality of Life Outcomes ... correlation with
duration of pain, which may be explained by a large range
of duration of pain in contrast to the smaller scale ra...
... multidisciplinary pain management
program on the health-related quality of life and the physical fitness
of chronic pain patients
Bettina Joos, Daniel Uebelhart, Beat A Michel and Haiko Sprott*
Address: ... duration of their therapy
program was only 9 weeks. This raises the question
whether the duration of the IOPP could be decreased.
Costs are...
... 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
Ass...
... 787–802
Audit quality, auditor behaviour and the
psychological contract
Olivier Herrbach
Universite´ des Sciences Sociales de Toulouse
ABSTRACT
The quality of the opinion provided by audit ... nancial statement users and audit rms on the one
hand, and the owners of the audit rms (partners) and their employees (auditors)
on the other hand. In th...
... length of the auditor ten-
ure within rotation have on the bank loan of cers’ per-
ceptions of audit firms’ independence?
RQ2a: Does the rotation of the external audit firm affect
the bank loan of cers’ ... whether the pres-
ence of an audit firm rotation policy impacts bank loan
of cers’ perceptions of audit quality (Q2a) and the impact,
if any...
...
Keywords Auditor tenure, Analysts forecasts, Earnings management, Discretionary accruals
JEL Descriptors L44, L84, M42
1
Auditor Tenure and the Ability to Meet or Beat
Earnings Forecasts ... forecasted
earnings.
We also examine whether the relation between auditor tenure and clients’ ability to
manage earnings to meet or beat analy...
... Auditor rotation and the appearance
of independence: Evidence from
non-professional investors
Steven E. Kaplan
a,
*
, Elaine G. Mauldin
b,1
a
W.P. Carey School of Business, Arizona ... found. These findings suggest that compared to audit partner rotation, audit firm
rotation does not strengthen independence in appearance among non-professional investors an...
...
http://web.ifac.org/publications/ifac-policy-position-papers-reports -and- comment-letters/reports-1#developments
-in- the-financial-reporting-supply-chain-results-from-a-global-study-among-ifac-member-bodies on 7/01 /2010
Kane, ... International Journal of Business and Management Vol. 5, No. 5; May 2010
169
Audit Quality, Corporate Governance and Firm Characteristics...
... Audit Quality, Corporate
Governance, and Earnings
Management: A Meta-Analysis
ija_403 57 78
Jerry W. Lin
1
and Mark I. Hwang
2
1
University of Minnesota Duluth
2
Central Michigan University
Earnings ... ratio and total fee, is also a deterrent to
earnings management.
Key words: Audit committee, audit quality, auditor choice,
corporate governance, earnings...
... and understand the importance of the
psychological contract
ã
Explain the self-fulfilling prophecy
ã
Describe the external influences that affect
workplace expectations
ã
Explain the pinch model
ã
Make ...
and Irwin M. Rubin
19
â2 001 by Prentice Hall,
Inc.
How to Manage Gen Xers
ã
Vary their assignments
ã
Teach them new skills
ã
Teach them some manners
ã
Keep them in the...