ettredge et al - 2014 - audit fee presure and audit quality

gherghina et al - 2014 - a study on the relationship between cgr and company value - empirical evidence for s&p [cgs-iss]

... calculated as the ratio between the market value of the assets (book value of assets - book value of equity + market value of equity) and the book value of the assets. EVAdj The value of a company ... did not reveal a significant relationship between current values of the ratio between the market value and the book value of company equity and governance indices (the GIM Index and the BCF Index) ... in the dividend distribution rate, a 9.9% increase for the ratio between the market value and the book value of the capital and a 2.7 % increase of the Tobin’s Q ratio for a 1% increase in the...

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...

bagherpour et al - 2014 - government and managerial influence on auditor switching under partial privatization

... significant government influenceSignificant government influenceCoefficient p-Value one-tail (two-tail)Coefficient p-Value one-tail (two-tail)Coefficient p-Value one-tail (two-tail) Government ... as: Bagherpour, M.A., et al. Government and managerial influence on auditor switching under partial privatization. J. Account. Public Policy (2014) , http://dx.doi.org/10.1016/j.jaccpubpol .2014. 04.004Misaligned ... M.A., et al. Government and managerial influence on auditor switching under partial privatization. J. Account. Public Policy (2014) , http://dx.doi.org/10.1016/j.jaccpubpol .2014. 04.004economies...

bandyopadhyay et al - 2013 - mandatory audit partner rotation, audit market concentration, and audit quality - evidence from china [mapr]

... International Accounting xxx (2013) xxx–xxxPlease cite this article as: Bandyopadhyay, S.P., et al. , Mandatory audit partner rotation, audit market concentration, and audit quality: Evidence from China, ... International Accounting xxx (2013) xxx–xxxPlease cite this article as: Bandyopadhyay, S.P., et al. , Mandatory audit partner rotation, audit market concentration, and audit quality: Evidence from China, ... International Accounting xxx (2013) xxx–xxxPlease cite this article as: Bandyopadhyay, S.P., et al. , Mandatory audit partner rotation, audit market concentration, and audit quality: Evidence from China, ...

bowlin et al - 2014 - the effects of auditor rotation, professional skepticism, and interactions with managers on audit quality

... 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 Assistant Professor, University of Mississippi, kobowlin@olemiss.edu ... Interactions with Managers on Audit Quality ABSTRACT We examine whether the effect of mandatory auditor rotation on audit quality depends on the mental frame auditors adopt in evaluating...

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...

gonzález-díaz et al - 2014 - auditor tenure and audit quality in spanish state-owned foundations

... hasretained the auditor +Please cite this article in press as: González-Díaz, B., et al. Auditor tenure and audit quality in Spanish state-owned foundations. ... in press as: González-Díaz, B., et al. Auditor tenure and audit quality in Spanish state-owned foundations. Revistade Contabilidad – Spanish Accounting ... the continuous tenure Please cite this article in press as: González-Díaz, B., et al. Auditor tenure and audit quality in Spanish state-owned foundations. ...

ettredge et al - 2014 - audit fee presure and audit quality

... (2010). Audit fees and non -audit fees: A sevenyear trend. Audit Analytics (March).Choi, J., Kim, J., & Zang, Y. (2010). Do abnormally high audit fees impair audit quality? Auditing: A Journal ... benchmarklogged fee. We subtract the 2008 actual fee from the pre-logged (exponential) 2008 benchmark fee, and scale the dif-ference by total assets, to get our audit Fee Pressure measure. Fee pressure ... simplify (d)to get:SFEE08ịẳd1v08ịỵd2x08ịỵd3z08ị: eịRegarding audit quality, the question is whether actual FEE0 8 is greater than or equal to the quality- assuring suf-ﬁcient fee, S (FEE0 8). We assume...

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...

james et al - 2014 - audit rotation; creative accounting, audit independence and objectivity nigeria

... Journal of Finance and Accounting www.iiste.org ISSN 222 2-1 697 (Paper) ISSN 222 2-2 847 (Online) Vol.5, No.1, 2014 129 Audit Rotation; Creative Accounting, Audit Independence And Objectivity ... of and public protection. However, how does audit rotation affect auditors objectivity, independence, and creative accounting in firms, is the empirical value of this study. MATERIALS AND METHOD ... enhancing auditor independence and objectivity. On the other hand, several studies have proven that the rotation of external auditors will not actually improve the quality of financial reporting...

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...

botti et al - 2014 - corporate governance efficiency and internet financial reporting quality

... A-B-C-D-E-FA-20 – historical share prices D-E-FA-21 – current share price A-B-C-D-E-FA-22 – stock price performance in relation to stock market index D-FA-23 – sales of key products FA-24 ... page B-D-FB-3 – online investor information order service A-B-D-FB-4 – mailing list A-B-D-FB-5 – postal address to investor relations B-D-FB-6 – e-mail to investor relations A-B-C-D-FB-7 – ... year A-B-D-FA-5 – annual report of past years D-FA-6 – annual report of current year C-D-E-FA-7 – auditor report of past years B-FA-8 – auditor report of current year B-C-D-E-FA-9 – analysts...

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