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jaggi et al - 2009 - family control, board independence and earnings management evidence based on hong kong firms

park and shin - 2004 - board composition and earnings management in canada

park and shin - 2004 - board composition and earnings management in canada

... the board by investigating the effect of board composition on the practice of earnings management in Canada. We find that earnings are managedupward to avoid reporting losses and earnings declines. ... Board composition and earnings management in Canada Yun W. Park a,*, Hyun-Han Shin b,1aCollege of Business and Economics, California State University, Fullerton, CA 9283 4-6 848, USAbDepartment ... monitoring. Since earnings management misleads investors bygiving them false information about a firm’s true operating performance, boards may have arole in c onstraining the practice of earnings...
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peasnell et al - 2005 - board monitoring and earnings management - do outside directors influence abnorm

peasnell et al - 2005 - board monitoring and earnings management - do outside directors influence abnorm

... Board Monitoring and Earnings Management: Do Outside Directors Influence Abnormal Accruals?K.V. PEASNELL, P.F. POPE AND S. YOUNG*Abstract: This paper examines whether the incidence of earnings ... earn-ings and zero otherwise.bAll probability values are for two-tailed tests.AA is current period abnormal accruals scaled by beginning-of-period total assets,estimated using the m-J model.NA ... period normal accruals scaled by beginning-of-period total assets, meas-ured as the difference between total working capital accruals and AA.CFO is current period operating cash flow scaled by...
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qinghua et al - 2007 - audit committee, board characteristics and quality of financial reporting - an empirical research on chinese securities market

qinghua et al - 2007 - audit committee, board characteristics and quality of financial reporting - an empirical research on chinese securities market

... three Board characteristics and quality of fi nancial reporting 387regression equations to explore the correlation between board composition and the quality of financial reporting. 2.1 Board ... between board characteristics and the quality of financial reporting by means of theoretical analysis and empirical testing. We then proceeded to probe into the micro-governance effect of audit ... relation between leadership structure and the quality of financial reporting is not significant. Table 3 Results of Multi-Regression Analysis on the Relation between Board Characteristics and...
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biddle et al - 2009 - how does financial reporting quality relate to inestment efficiency- journal of accounting and economics

biddle et al - 2009 - how does financial reporting quality relate to inestment efficiency- journal of accounting and economics

... How does financial reporting quality relate to investmentefficiency?Citation Biddle, Gary C., Gilles Hilary, and Rodrigo S. Verdi. How Does Financial Reporting Quality Relate to Investment ... firm-specific financial reporting quality (see Section 5.2). 3.1. Conditional relation between financial reporting quality and investment First, we test whether higher financial reporting quality ... regarding the construct validity of AQ as a proxy for financial reporting quality, we further show that our results are generally robust to the use of a financial reporting quality index based on...
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dahya et al - 2009 - one man two hats- what's all the commotion

dahya et al - 2009 - one man two hats- what's all the commotion

... COB set is 0.48%. The change in ROA for the alwaysjoined the CEO and COB set over the same interval is 0.83%. For the created the combined CEO and COB set the changes in ROA are typically small ... effort on analyzing the linkbetween board composition and corporate performance. Studies on the topic fallJ. Dahya et al. /The Financial Review 44 (2009) 179–212 185into one of two categories: ... firms along with the meanROAs of their industry- and performance-matched firms are also presented Table 3.For every interval, the results using the industry- and performance-matching method-ology...
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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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choi et al - 2009 - do abnormally high audit fees impair audit quality

choi et al - 2009 - do abnormally high audit fees impair audit quality

... http://ssrn.com/abstract=1521324 1 Do Abnormally High Audit Fees Impair Audit Quality? By Jong-Hag Choi, Jeong-Bon Kim, and Yoonseok Zang SUMMARY: This study examines whether and how audit quality proxied ... Abnormal Audit Fees and Audit Quality To examine the association between abnormal audit fees and audit quality and whether it is asymmetric between clients with positive versus negative abnormal ... to document evidence that the effect of abnormal audit fees on audit quality is asymmetric, conditional upon the sign of abnormal audit fees 2 and that excessively high audit fees can impair...
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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 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...
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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 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...
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kim et al - 2004 - selective auditor rotation and earnings management - evidence from korea

kim et al - 2004 - selective auditor rotation and earnings management - evidence from korea

... (Phone: 85 2-2 76 6-7 046; Fax: 85 2-2 33 0-9 845; E-mail: afjbkim@inet.polyu.edu.hk) 2 Selective Auditor Rotation and Earnings Management: Evidence from Korea Abstract In Korea, the regulatory ... Selective Auditor Rotation and Earnings Management: Evidence from Korea Jeong-Bon Kim, * Chung-Ki Min and Cheong H. Yi Current Draft June 2004 ... financial reporting. JEL classification: G38; L15; L84 Keywords: Selective Auditor Rotation; Audit Quality; Earnings management 3 Selective Auditor Rotation and Earnings Management: ...
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ruizâ-barbadillo et al - 2009 - does mandatory audit firm rotation enhance auditor independence - evidence from spain [mafr]

ruizâ-barbadillo et al - 2009 - does mandatory audit firm rotation enhance auditor independence - evidence from spain [mafr]

... to auditors’ decision making (Hopwood et al. 1994). Does Mandatory Audit Firm Rotation Enhance Auditor Independence? Evidence from Spain 119Auditing: A Journal of Practice & Theory May 2009 American ... lower in the mandatory rotation period compared with the post -mandatory rotation Does Mandatory Audit Firm Rotation Enhance Auditor Independence? Evidence from Spain 127Auditing: A Journal of Practice ... http://www.parl.gc.ca/37/2/parlbus/commbus/senate/com-e/bank-e/rep-e/rep12jun03-e.pdf. Does Mandatory Audit Firm Rotation Enhance Auditor Independence? Evidence from Spain 135Auditing: A Journal of Practice & Theory May 2009 American...
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jaggi et al - 2009 - family control, board independence and earnings management evidence based on hong kong firms

jaggi et al - 2009 - family control, board independence and earnings management evidence based on hong kong firms

... StatesbThe Hong Kong Polytechnic University, Hong Kong cDepartment of Accountancy, City University of Hong Kong, Hong Kong dSchool of Accounting and Finance, The Hong Kong Polytechnic University, Hong ... association between corporate board independence and earnings manage-ment in Hong Kong firms. Additionally, it examines whether family control influences the associationbetween INEDs and earnings quality. ... proportion ofINEDs on corporate boards results in more effective monitoring of earnings management that in-creases earnings quality. The results based on family- controlled and non -family- controlled...
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siagian et al - 2013 - corporate governance, reporting quality, and firm value - evidence from indonesia

siagian et al - 2013 - corporate governance, reporting quality, and firm value - evidence from indonesia

... 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