lee et al - 2006 - auditor conservatism and audit quality - evidence from ipo earnings forecasts

al-ajmi - 2009 - audit firm, corporate governance, and audit quality - evidence from bahrain

al-ajmi - 2009 - audit firm, corporate governance, and audit quality - evidence from bahrain

... Audit firm, corporate governance, and audit quality: Evidence from Bahrain Jasim Al-Ajmi ⁎ Department of Economics and Finance, College of Business Administration, University of Bahrain, ... size, corporate governance, and audit quality is imperative to set the ground for the stage for the author's survey results. The relationship betweenthe audit- firm siz...
Ngày tải lên : 06/01/2015, 19:41
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bandyopadhyay et al - 2013 - mandatory audit partner rotation, audit market concentration, and audit quality - evidence from china [mapr]

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

... International Accounting xxx (2013) xxx–xxx Please 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–xxx Please cite this article as: Bandyopadhyay, S.P., et al. , Mandatory audit partner rotation, audit...
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...
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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gonzález-díaz et al - 2014 - auditor tenure and audit quality in spanish state-owned foundations

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

... has retained 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. Revista de Contabilidad – Spanish...
Ngày tải lên : 06/01/2015, 19:42
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davis et al - 2007 - auditor tenure and the ability to meet or beat earnings forecasts

davis et al - 2007 - auditor tenure and the ability to meet or beat earnings forecasts

... 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...
Ngày tải lên : 06/01/2015, 19:42
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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
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lee et al - 2006 - auditor conservatism and audit quality - evidence from ipo earnings forecasts

lee et al - 2006 - auditor conservatism and audit quality - evidence from ipo earnings forecasts

... the common auditor size-based proxy for audit quality. Several studies focus on the link between audit quality (proxied by Big 6) and the accrual component of earnings. 7 Francis et al. (1999) demonstrate ... Auditor Conservatism and Audit Quality: Evidence from IPO Earnings Forecasts Philip J. Lee, 1 Sarah J. Taylor 2 and Stephen L. Taylor 3 1 Universi...
Ngày tải lên : 06/01/2015, 19:43
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jenkins and vermeer - 2013 - audit firm rotation and audit quality - evidence from academic research [mafr]

jenkins and vermeer - 2013 - audit firm rotation and audit quality - evidence from academic research [mafr]

... 11 7-1 42. IIA (2012), “Mandatory audit firm rotation too costly with minimal benefit”, Institute of Internal Auditors, available at: http://inaudit.com/regulatory/mandatory -audit- firm -rotation- too- costly-with-minimal-benefit-iia-12870/ Jenkins, ... for understanding and researching audit quality , Auditing: A Journal of Practice & Theory, Vol. 30 No. 2, pp. 12 5-1 52. Geig...
Ngày tải lên : 06/01/2015, 19:43
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krishnan et al - 1994 - auditor switching and conservatism

krishnan et al - 1994 - auditor switching and conservatism

... 12.030 R/A + -1 .373a -5 .108 I/A + 0.176a 0.642 LOSS + 0.738a 7.637 LASSET - 0.147a -6 .501 BETA + 0.017a 0.417 SDRET + 8.744a 4.523 RET-NMRET -0 .533a -4 .271 TIME - 0.030a 5.099 ... January 1994 pp. 20 0-2 15 Auditor Switching and Conservatism Jagan Krishnan Temple University SYNOPSIS AND INTRODUCTION: The relation between...
Ngày tải lên : 06/01/2015, 19:43
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nasser et al - 2006 - auditor‐client relationship- the case of audit tenure and auditor switching in malaysia

nasser et al - 2006 - auditor‐client relationship- the case of audit tenure and auditor switching in malaysia

... switched, the changes in operating income, market value of equity as well as the changes in total assets) explain the behaviour of ending audit firm tenure in of ce (i.e. audit switching) . The results ... Managerial Auditing Journal Auditor- client relationship: the case of audit tenure and auditor switching in Malaysia Abu Thahir Abdul Nasser...
Ngày tải lên : 06/01/2015, 19:43
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lu - 2006 - does opinion shopping impair auditor independence and audit quality

lu - 2006 - does opinion shopping impair auditor independence and audit quality

... the predecessor auditor s and the successor auditor s independence impaired by dismissal threats and opinion shopping? Is the successor auditor s audit quality lowerthan the predecessorauditor’saudit quality? Are ... successor auditor s independence is compromised by dismissal threats and opinion shopping. Second, the successor auditor s audit quality exceeds the...
Ngày tải lên : 06/01/2015, 19:43
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svanström - 2013 - non-audit services and audit quality - evidence from private firms

svanström - 2013 - non-audit services and audit quality - evidence from private firms

... instructions for authors and subscription information: http://www.tandfonline.com/loi/rear20 Non -audit Services and Audit Quality: Evidence from Private Firms Tobias Svanström a a BI Norwegian ... 2012. To cite this article: Tobias Svanström (2013) Non -audit Services and Audit Quality: Evidence from Private Firms, European Accounting Review, 22:2,...
Ngày tải lên : 06/01/2015, 19:44
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[cg-sr] aguilera et al - 2006 - corporate governance and social responsibility - uk and us

[cg-sr] aguilera et al - 2006 - corporate governance and social responsibility - uk and us

... 7969; E-mail: ruth-agu@uiuc.edu Corporate Governance and Social Responsibility: a comparative analysis of the UK and the US* Ruth V. Aguilera* *, Cynthia A. Williams, John M. Conley and Deborah ... dif- ferences between the corporate governance arrangements in the US and the UK by evalu- ating differing institutional investor composi- tion and modes of actio...
Ngày tải lên : 06/01/2015, 19:47
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