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skinner and srinivasan - 2012 - audit quality and auditor reputation- evidence from japan

Management ownership structure, audit quality and impairment of assets--evidence from China

Management ownership structure, audit quality and impairment of assets--evidence from China

... Organization of the Thesis 11 Chapter 2 State Ownership, Audit Quality and Earnings Management in China 2.1 Ownership Structure of Listed Companies in China 13 2.2 Audit Quality in China 15 I ... Significance of State Ownership in China 5 1.1.5 Significance of Audit Quality 6 1.1.6 Significance of Audit Quality in China 7 1.2 Objectives of the Thesis 9 1.3 Contributions of the Thesis ... reversal of asset impairment. Chapter 6 concludes the thesis by discussing the implications and further research opportunities of this area. 12 Management Ownership Structure, Audit Quality and Impairment...
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the effect of accounting regulation on second-tier audit firms and their clients audit pricing and quality, cost of capital, and backdating of stock options

the effect of accounting regulation on second-tier audit firms and their clients audit pricing and quality, cost of capital, and backdating of stock options

... REGULATION ON SECOND-TIER AUDIT FIRMS AND THEIR CLIENTS: AUDIT PRICING AND QUALITY, COST OF CAPITAL, AND BACKDATING OF STOCK OPTIONS A dissertation submitted to the Kent ... provided on the cost of capital. The cost of capital is split into two components: one component is the cost of debt, and the second component is the cost of equity. The results show that clients of ... expected cost of capital. The cost of capital for clients of Second-Tier audit firms is compared to the cost of capital of Big -audit firms in terms of the expected effect of the level of audit quality...
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chen et al - 2005 - audit quality and earnings management for taiwan ipo firms

chen et al - 2005 - audit quality and earnings management for taiwan ipo firms

... The IPO environment is Audit quality for Taiwan IPO firms89characterized by information asymmetry between management and investors (Leland and Pyle, 1977), and between informed and uninformed ... Audit quality and earnings management for Taiwan IPO firmsKen Y. Chen College of Management, National Cheng Kung University, Tainan, Taiwan Kuen-Lin LinSchool of Management, Cheng Shiu ... See Healy and Wahlen (1999), Beneish (2001) for a review of the earnings management literature, and Teoh et al. (1998b) and Teoh et al. (1998a) for a discussion of earnings management for IPO companies.2....
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chi et al - 2005 - mandatory audit-partner rotation, audit quality and market perception - evidence from taiwan [mapr]

chi et al - 2005 - mandatory audit-partner rotation, audit quality and market perception - evidence from taiwan [mapr]

... enhances auditor independence in appearance. Keywords Mandatory audit- partner rotation; Auditor-tenure; Audit quality; Perceptions of audit quality 2 Mandatory Audit- Partner Rotation, Audit Quality ... Mandatory Audit- Partner Rotation, Audit Quality and Market Perception: Evidence from Taiwan Wuchun Chi Department of Accounting National Chengchi University Taipei, Taiwan ... in audited financial statements and rekindled a national debate on auditor independence and audit quality. During the debate, mandatory audit- firm rotation and mandatory audit- partner rotation,...
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chi et al - 2009 - mandatory audit partner rotation, audit quality, and market perception - evidence from taiwan [mapr]

chi et al - 2009 - mandatory audit partner rotation, audit quality, and market perception - evidence from taiwan [mapr]

... interpreted with caution. Our inferences aboutthe effect of mandatory partner rotation on audit quality and perceptions of audit Mandatory Audit Partner Rotation, Audit Quality, and Market Perception ... (Summer 2009) pp. 35991 â CAAAdoi:10.1506/car.26.2.2 Mandatory Audit Partner Rotation, Audit Quality, and Market Perception: Evidence from Taiwan* WUCHUN CHI, National Chengchi University ... classification, and t and t Ϫ 1 refer to the first halfof years t and t Ϫ 1, respectively;SALESiti 1ϭNΑSALESit 1Ϫi 1ϭNΑր Mandatory Audit Partner Rotation, Audit Quality, and Market Perception...
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bamber and bamber - 2009 - discussion of mandatory audit partner rotation, audit quality, and market perception - evidence from taiwan [mapr]

bamber and bamber - 2009 - discussion of mandatory audit partner rotation, audit quality, and market perception - evidence from taiwan [mapr]

... 2 (Summer 2009) pp. 393402 â CAAAdoi:10.1506/car.26.2.3 Discussion of Mandatory Audit Partner Rotation, Audit Quality, and Market Perception: Evidence from Taiwan * E. MICHAEL BAMBER, ... arguments that the costs of audit firm rotation (in Discussion of Mandatory Audit Partner Rotation and Audit Quality” 395 CAR Vol. 26 No. 2 (Summer 2009) terms of lost client-specific knowledge) ... rotating audit firms versus audit partners Auditor rotation can be accomplished by changing either the audit firm or the audit partner. Most of the evidence on the effects of auditor rotation on audit...
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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 Audit quality is defined as the joint probability that an auditor ... hypotheses to empirically test the association between review partner tenure and audit quality, and review partner rotation and audit quality, respectively: HYPOTHESIS 2A: Review partner tenure is not...
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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]

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...
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lennox - audit quality and auditor switching - some lessons for policy makers

lennox - audit quality and auditor switching - some lessons for policy makers

... Woodland RoadBristol BS8 1TNEngland2 Audit Quality and Auditor Switching: Some Lessons for Policy Makers 31. Introduction.This paper reviews the literature on audit quality and auditor switching ... shareholders and auditors, and a policy ofmandatory auditor retention. In contrast, some countries have adopted policies of mandatoryrotation, and have banned non -audit services and introductory ... influence over auditor switching (improved communication and mandatory auditor rotation/retention) and policies thatreduce auditors’ client-specific rents (bans on low balling and non -audit services)....
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lennox - 1999 - audit quality and auditor size - an evaluation of reputation and deep pockets hypotheses

lennox - 1999 - audit quality and auditor size - an evaluation of reputation and deep pockets hypotheses

... Audit Quality and Auditor Size: An Evaluation of Reputation and Deep Pockets Hypotheses Clive S. Lennox* 1. INTRODUCTIONThere is now a great deal of evidence that large audit firmsprovide ... the predictions of the reputation and deep pockets hypotheses are identical ± large auditors are moreaccurate and incur less litigation than small auditors. REPUTATION VERSUS DEEP POCKETS 785ò ... of auditors' type I error rates.The next section tests the predictions of the reputation and deep pockets hypotheses by examining the relationship between auditor size and litigation, and...
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idawati - 2014 - effect of audit rotation, audit fee and auditor competence to motivation auditor and implications on audit quality

idawati - 2014 - effect of audit rotation, audit fee and auditor competence to motivation auditor and implications on audit quality

... between audit rotation, audit fee and auditor competence, (2) Influence of audit rotation, audit fee and auditor competence on auditor motivation both simultaneously and partially, and (3) ... result of this study indicates: (1) there is correlation between audit rotation, audit fee and auditor competence, (2) audit rotation, audit fee and auditor competence influence to auditor motivation ... (motivation) and the results of its research found that motivation has a positive effect on audit quality. H3 :Audit rotation, audit fee and auditor competence affect the auditor motivationand...
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jyh-shyan - 2014 - audit partner rotation, audit quality, and dynamic industry structure [mapr]

jyh-shyan - 2014 - audit partner rotation, audit quality, and dynamic industry structure [mapr]

... of Modern Accounting and Auditing, ISSN 154 8-6 583 May 2014, Vol. 10, No. 5, 52 8-5 36  Audit Partner Rotation, Audit Quality, and Dynamic Industry Structure ∗ Lan Jyh-shyan Providence ... AT1 -0 .001 (-0 .885) -0 .006 (-1 .522) AT2 -0 .002 (-0 .889) -0 .001 (-0 .249) SIZE -0 .092 (-7 .508)** 0.059 (2.642) |TACC| 0.593 (12.064)** -0 .747 (-4 .655)** OCF -0 .018 (-0 .285) -0 .101 (-1 .066) ... JT1 -0 .002 (-0 .755) 0.008 (-1 .382) JT2 -0 .006 (-1 .962)* -0 .007 (-1 .106) SIZE -0 .093 (-7 .632)** 0.061 (2.713)** |TACC| 0.592 (12.151)** -0 .739 (-4 .604)** OCF -0 .019 (-0 .291) -0 .102...
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mohamed and habib - 2013 - auditor independence, audit quality and the mandatory auditor in egypt

mohamed and habib - 2013 - auditor independence, audit quality and the mandatory auditor in egypt

... of the rotation is that the auditor tenure cannegatively impact the audit quality where the auditor tenure increases the auditor lackof independence and the auditors become lax in their audit ... document:Diana Mostafa Mohamed Magda Hussien Habib , (2013) ," ;Auditor independence, audit quality and the mandatory auditor rotation in Egypt& quot;, Education, Business and Society: Contemporary ... conclusion.2. Auditor independence and the impact on audit quality The auditor independence is the cornerstone of the auditing profession. It is defined as the refusal of the auditor to support...
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skinner and srinivasan - 2012 - audit quality and auditor reputation- evidence from japan

skinner and srinivasan - 2012 - audit quality and auditor reputation- evidence from japan

... AllChuoAoyamaClientsFeb-06 5 5Mar-06 0 0Apr-06 5 5May-06 38 38Jun-06 25 25Jul-06 82 82Aug-06 0Sep-06 0Oct-06 0Nov-06 0Dec-06 1 1Jan-07 0 1 1Feb-07 3 2 5Mar-07 5 1 6Apr-07 28 5 33May-07 132 66 ... TimeFiscalYearBig Auditor Big Auditor Percent byNumber ofClientsBig Auditor Percent bySize ofClientNon-Big Auditor Non-Big Auditor Percent byNumber ofClientsNon-Big Auditor Percent bySize ... switch auditors, suggesting that clients with potentially higher audit risk (Landsman etal. 2009) preferred to switch to a higher -quality auditor. Audit Quality and Auditor Reputation: Evidence from...
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sundgren and svanström - 2013 - audit office size, audit quality and audit pricing

sundgren and svanström - 2013 - audit office size, audit quality and audit pricing

... investigate whether, and possibly how, audit quality and audit pricing vary between audit firms and audit offices. We study quality and pricing in the private audit market and use disciplinary ... material. Audit office size, audit quality and audit pricing: evidence from small- and medium-sized enterprisesSTEFAN SUNDGREN a,b and TOBIAS SVANSTROăMa,caUmeaSchool of Business and Economics, ... UKAccounting and Business ResearchPublication details, including instructions for authors and subscription information:http://www.tandfonline.com/loi/rabr20 Audit office size, audit quality and audit pricing: ...
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