daugherty et al - 2012 - an examination of partner perceptions of partner rotation - direct and indirect consequences to audit quality

Revised version for the consideration of Contact Committee of the Heads of the SAIs of the European Union docx

Revised version for the consideration of Contact Committee of the Heads of the SAIs of the European Union docx

... 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...
Ngày tải lên : 06/03/2014, 23:20
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Charles Frohman: Manager and Man, by Isaac1Charles Frohman: Manager and Man, by IsaacThe Project Gutenberg eBook, Charles Frohman: Manager and Man, by Isaac Frederick Marcosson and Daniel Frohman, et al This eBook is for the use of anyone anywhere at pot

Charles Frohman: Manager and Man, by Isaac1Charles Frohman: Manager and Man, by IsaacThe Project Gutenberg eBook, Charles Frohman: Manager and Man, by Isaac Frederick Marcosson and Daniel Frohman, et al This eBook is for the use of anyone anywhere at pot

... 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...
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Báo cáo Y học: Chimeric receptor analyses of the interactions of the ectodomains of ErbB-1 with epidermal growth factor and of those of ErbB-4 with neuregulin potx

Báo cáo Y học: Chimeric receptor analyses of the interactions of the ectodomains of ErbB-1 with epidermal growth factor and of those of ErbB-4 with neuregulin potx

... 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...
Ngày tải lên : 24/03/2014, 03:21
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Báo cáo y học: " The economic impact of chronic fatigue syndrome in Georgia: direct and indirect costs" pptx

Báo cáo y học: " The economic impact of chronic fatigue syndrome in Georgia: direct and indirect costs" pptx

... 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...
Ngày tải lên : 13/08/2014, 11:22
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black et al - 2012 - how corporate governance affects firm value - evidence on channels from korea [kcgi]

black et al - 2012 - how corporate governance affects firm value - evidence on channels from korea [kcgi]

... 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...
Ngày tải lên : 02/01/2015, 17:32
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blouin et al - 2007 - an analysis of forced auditor change - the case of former arthur andersen clients

blouin et al - 2007 - an analysis of forced auditor change - the case of former arthur andersen clients

... 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...
Ngày tải lên : 06/01/2015, 19:41
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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...
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butcher et al - 2012 - perceptions of audit service quality and auditor retention

butcher et al - 2012 - perceptions of audit service quality and auditor retention

... 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...
Ngày tải lên : 06/01/2015, 19:41
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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
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gold  et al - 2012 -the effect of engagement and review partner tenure and rotation on audit quality - evidence from germany [mapr]

gold et al - 2012 -the effect of engagement and review partner tenure and rotation on audit quality - evidence from germany [mapr]

... 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...
Ngày tải lên : 06/01/2015, 19:42
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gul et al - 2012 - auditing multiple public clients, partner-client tenure and audit quality

gul et al - 2012 - auditing multiple public clients, partner-client tenure 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...
Ngày tải lên : 06/01/2015, 19:42
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daugherty et al - 2012 - an examination of partner perceptions of partner rotation - direct and indirect consequences to audit quality

daugherty et al - 2012 - an examination of partner perceptions of partner rotation - direct and indirect consequences to audit quality

... 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...
Ngày tải lên : 06/01/2015, 19:42
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daugherty et al - 2013 - mandatory audit partner rotation- perceptions of audit quality consequences [mapr]

daugherty et al - 2013 - mandatory audit partner rotation- perceptions of audit quality consequences [mapr]

... 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...
Ngày tải lên : 06/01/2015, 19:42
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firth et al - 2012 - rotate back or not after mandatory audit partner rotation [mapr]

firth et al - 2012 - rotate back or not after mandatory audit partner rotation [mapr]

... 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...
Ngày tải lên : 06/01/2015, 19:42
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lowensohn et al - 2007 - an empirical investigation of auditor rotation requirements

lowensohn et al - 2007 - an empirical investigation of auditor rotation requirements

... 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...
Ngày tải lên : 06/01/2015, 19:43
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