... consideration of
Contact Committee of the Heads of the SAIs of the European Union
Luxembourg, 6 – 7 December 2004
(version 29 October 2004)
based on education, training and experience, of ... finalisation of these Standards. The amended version was sent
to EU SAIs and discussed at the Liaison Officers Meeting on 4-5 October.
In conc...
... York as stage -manager of the
Madison Square Theater. Charles and Belasco came east together, and the intimacy of this trip tightened the
bond between them. The train that carried them was speeding ... fascinated by the lure of English life, bought a small hotel near London and settled down. This left the
managership of the company vacant. Although Charle...
... 2002
Chimeric receptor analyses of the interactions of the ectodomains
of ErbB-1 with epidermal growth factor and of those of ErbB-4
with neuregulin
Jae-Hoon Kim
1,
*, Kazuki Saito
1,2
and Shigeyuki ... N- and
C-terminal parts of the ligand are cross-linked to domains
I and III, respectively, of the receptor [19,22]. The b sheet...
... exertion and is accompanied by impaired
memory and concentration, unrefreshing sleep, muscle
and joint pain, and other defining symptoms [2-4]. The
pathophysiology of CFS rema ins inchoate; there ... cure, and guides the evaluation of clinical and community interventions designed to
reduce the burden of disease.
Methods: This research estimated direct and indirect...
... with only cross-sectional data, and report evidence of (i) a governance- to -value
association between KCGI and firm market value, and (ii) likely causation for large firms, using
the large firm ... markets provides evidence that better corporate governance predicts higher
firm market value, but little evidence on the channels through which governance affects mar...
... 621
THE ACCOUNTING REVIEW
Vol. 82, No. 3
2007
pp. 621–650
An Analysis of Forced Auditor Change:
The Case of Former Arthur
Andersen Clients
Jennifer Blouin
University of Pennsylvania
Barbara ... we utilize the actual residual value rather than the decile rank.
An Analysis of Forced Auditor Change 629
The Accounting Review, May 2007
Our final...
... 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...
... audit quality (Boon et al. , 2008)
Perceptions of Audit Service Quality and Auditor Retention 17
Int. J. Audit. ãã: ãããã (2012) â 2012 Blackwell Publishing Ltd
and a high auditor retention rate (Butcher ... necessary
The external auditors co-operate with the internal auditors
Figure 2: Continued
Perceptions of Audit Service Quality and Auditor...
...
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...
... 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...
...
Auditing Multiple Public Clients, Partner-Client Tenure and Audit Quality
Ferdinand A. Gul
School of Business
Monash University
Sunway Campus
Selangor, Malaysia
Email: ferdinand .gul@ buseco.monash.edu.my ...
Auditing Multiple Public Clients, Partner-Client Tenure and Audit Quality
Abstract: Using a sample of public firms listed in the...
... regimes mandating audit partner rotation. On the other hand, Geiger and
Raghunandan (2002), Myers et al. (2003), and Johnson et al. (2002) all found audit and financial
reporting quality and audit ... of the research was to explore perceptions of
mandatory partner rotation including the SOX-mandated changes—on quality -of- life and audit
quality issu...
... on audit quality.
Keywords: Sarbanes-Oxley; audit partner rotation; auditor independence; audit quality;
quality of life.
INTRODUCTION
In our paper ‘‘An Examination of Partner Perceptions of Partner ... Indirect
Consequences to Audit Quality ’ ( Daugherty et al. 2012), we surveyed practicing audit partners to
examine their perceptions of mandatory a...
... suggest
that auditors normally avoid audit clients that fall into the high-risk category (see Bedard et al. ,
2008 for a review). Similarly, when the rotated-off partner considers whether to rotate back after
the ... explanations for the audit partner rotation -back/ non -rotation -back practice. Recent literature
(e.g., Chi et al. , 2009) has focused on the immediate...
... KING; and R. SCHWARTZ. An Experimental Investigation of
Retention and Rotation Requirements. ” Journal of Accounting Research 39 (2001):
9 3-1 17.
EVANS, J. H., and J. M. PATTON. “Signaling and ... years or less; a
value of -1 to non-rotators with auditor tenure of seven years or more; and a value of zero
to all other entities. Based on the experimental results of...