cognitive processes moral reasoning and auditor independence

bergner - 2011 - auditor rotation and auditor independence - an investigation using social identity theory and accountability

... review Organization Auditor independence Constraints inhibiting auditor independence Incentives encouraging auditor independence Auditor rotation and independence Audit firm and partner rotation ... rotation and partner signing KEYWORDS: audit partner rotation, auditor independence, mandatory rotation, accountability, Social Identity Theory S|ude,nt's signatu Date AUDITOR ROTATION AND AUDITOR INDEPENDENCE: ... Identification and Accountability on Auditors' Independence Table 4.12 - Effect of Rotation Type and Accountability on Auditors' Independence Table 4.13 - Effect of Rotation Type and Accountability on Auditors'...

liu and liu - 2008 - auditor switching, earnings manipulation and auditor independence - evidence from a-share listed companies in china

Danh mục: Tổng hợp

... ones(DeAngelo, 1981) and that the new standards help to improve the auditor independence as a whole For that, auditor switches and their impact to the independence of successor auditors have received ... article and, based on this, explored into the relation between auditor switching and earnings manipulation and its effect on auditor independence The results showed that profit-making companies and ... manipulation and auditor independence 285 inconsistency in conclusions Then based on our discussion, we will further probe into motives behind auditor switching and the effect of auditor switching on auditor...

moral reasoning of finance and accounting professionals an ethical and cognitive moral development examination

Danh mục: Kinh tế

...

CONCEPT RELEASE ON AUDITOR INDEPENDENCE AND AUDIT FIRM ROTATION doc

Danh mục: Kế toán - Kiểm toán

... enhance auditor independence, objectivity and professional skepticism? • Would audit firm rotation enhance auditor independence, objectivity and professional skepticism? • What are the advantages and ... 2004); M.A Geiger and K Raghunandan, Auditor Tenure and Audit Reporting Failures, Auditing: A Journal of Practice & Theory 21 (2), 67-78 (2002); A Ghosh and D C Moon, Auditor Tenure and Perceptions ... of an auditor- client relationship D General Questions The Board is interested in comment on whether mandatory auditor rotation would significantly enhance auditors' objectivity and ability and...

auditor independence, accounting firms, and the securities and exchange commission

Danh mục: Kế toán - Kiểm toán

... keyword search on the terms in the following list: SEC and auditor, Independence Standards Board, SEC and auditing, SEC and accounting, SEC and independence, accounting conflict of interest, Public ... Financial Accounting Standards Board 13 An interesting empirical study by Shafer, Morris, and Ketchand in 1999 examined aspects of moral intensity and auditors’ ethical decision making and behavioral ... the auditor independence issue in the past years may show such a difference in moral intensity, development of issue, action, implementation, and enforcement CONCLUSION We view the auditor independence...

gietzmann and sen - 2002 - improving auditor independence through selective mandatory rotation [mar]

Danh mục: Tổng hợp

... non-rotation, and examine more completely the role of the current and the future period’s fee in determining auditors’ independence MINIMUM LEVELS OF LIABILITY THAT INSURE AUDITOR INDEPENDENCE, WITH AND ... of auditors maintain independence in the final period, but only the type M auditors maintain independence in the rst period and the type N nds it economical to collude, i.e., if (15), (16) and ... observe the auditor type, it is as if nature assigns auditors to projects The auditor chooses an implicit collusion strategy l Î [c, nc] where c stands for colluding (e = 0) and nc stands for not...

gul et al - 2007 - auditor independence - evidence on the joint effects of auditor tenure and non-audit fees

Danh mục: Tổng hợp

... non-audit fees and auditor independence is contingent upon auditor tenure, and that high nonaudit fees have a negative impact on auditor independence when audit tenure is short and client firm ... auditor independence Another stream of research in the auditing literature focuses on the association between auditor independence and auditor tenure (e.g., Dopuch et al 2001; Geiger and Raghunandan ... research on nonaudit fees /auditor independence and argue that an investigation of the relation between audit/non-audit fees and auditor independence without consideration of auditor tenure is likely...

hossain - 2013 - effect of regulatory changes on auditor independence and audit quality

Danh mục: Tổng hợp

... concerned with auditor independence, this study uses auditorprovided non-audit services (NAS) fees and abnormal NAS fees as measures of auditor independence (e.g., Craswell, 1999; DeFond, Raghunandan ... between auditors and clients and therefore impairs auditor independence Cahan et al (2008) argue that faster growth and longer time period over which non-audit services are purchased from auditors ... Auditor brand name reputations and industry specializations’, Journal of Accounting and Economics, Vol 20, pp 297–322 Craswell, A., Stokes, D J & Laughton, J (2002), Auditor independence and...

daniels and booker - 2011 - the effects of audit firm rotation on perceived auditor independence and audit quality [mafr]

Danh mục: Tổng hợp

... quality and independence, and formulation of accounting principles 107th Congress 2nd Session (March 14, 2002) DeAngelo, L E (1981a) Auditor independence, ... committees consider rotation of auditors as a means of enhancing auditor independence and building investor confidence The Commission believes that the cost of auditor rotation is less than the ... officers’ perceptions of auditor s independence and quality The results are summarized in Table ANOVA results for question Q1a indicate that the perceptions of auditor independence are significantly...

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

Danh mục: Tổng hợp

... The current issue and full text archive of this journal is available at www.emeraldinsight.com/1753-7983.htm EBS 6,2 Auditor independence, audit quality and the mandatory auditor rotation in ... 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 any detected misstatements and standing ... fourth principle, it states that objectivity and independence should be maintained by the auditor and that independence should be exercised both in fact and in appearance while providing an audit...

pott - 2009 - review of empirical research on rotation and non-audit service - auditor independence in fact vs. appearance

Danh mục: Tổng hợp

... follows: Section deﬁnes auditor independence in both fact and appearance and explains different theoretical approaches to auditor independence The regulation related to auditor independence is presented ... related to independence in fact and independence in appearance Independence in fact is measured by the actual behavior of auditors, audit opinions issued, earnings management and quality, and restatements ... of auditor independence Behav Res Account 20(1):31–44 DeAngelo L (1981a) Auditor independence, low-balling, and disclosure regulation J Account Econ 3:113–127 DeAngelo L (1981b) Auditor size and...

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

Danh mục: Tổng hợp

... determinants and consequences of auditor conservatism and audit quality; and (4) comparisons of the predecessor and successor auditor s fees and their impacts on auditor conservatism and audit quality ... legislators and regulators have two concerns related to auditor s decisions: (1) how the auditor deals with detected misstatements (an issue of auditor independence) and (2) how likely the auditor ... successor auditor s independence is compromised by dismissal threats and opinion shopping Second, the successor auditor s audit quality exceeds the predecessor auditor s audit quality Third, auditor...

tepalagul and lin - 2014 - auditor independence and audit quality - a literature review [ai-aq]

Danh mục: Tổng hợp

... to auditor independence and audit quality We organize our review around four main threats to auditor independence, namely, (a) client importance, (b) non-audit services, (c) auditor tenure, and ... four major threats to auditor independence, which should be useful to academics interested in auditor independence and audit quality, as well as to regulators, investors, and auditors The remainder ... impact of auditor independence on audit quality impact of the four threats on the quality of audits and financial reports is determined by their net effect on auditor capabilities and auditor independence...

Ordinary Reason Applied to Law - Natural Reasoning and Deduction from Rules

Danh mục: TOEFL - IELTS - TOEIC

... between principles and particulars in this way, the reasoner can reach a better understanding of both moral values and their implications for the case at hand.4 See Alexander and Sherwin, The Rule ... Natural Model of Common-Law Reasoning The most obvious tools for courts to use in addressing controversies are moral and empirical reasoning We assume that moral reasoning follows the Rawlsian ... corrupt morality itself Moreover, if the set of past cases included both morally correct and morally incorrect decisions, the very notion of equality would lose coherence, with correct and incorrect...

Moral capital and leadership

Danh mục: TOEFL - IELTS - TOEIC

... generation and operation of moral capital, and the dependency of politicians on this as a resource, is most clearly and dramatically revealed under such conditions They are conditions which demand, and ... rhetoric and symbolism to maintain the morale of constituents, to inspire devotion and instil a sense of the rightness and nobility of a cause, and to mobilize support for speciWc policy directions Moral ... accusations of pandering and populism and gives rise to the suspicion of unscrupulous ambition or lack of personal moral Wber; to take the line enunciated by Edmund Burke, on the other hand, and heed...

Moral capital and politics

Danh mục: TOEFL - IELTS - TOEIC

... rightness and justness of their claims and demands This is not a morality that is either prior to or external to an amoral political realm and imposed upon it from without It is a morality intrinsic ... to understand political processes and outcomes Moral capital displaces none of them but is usually entangled with each of them, for it generally undergirds all the systems, processes and negotiations ... the demand for moral certainty and the existence of pervasive rational doubt The end-driven practice of politics demands conviction and commitment, at least among an activist core, but moral reason...

Moral capital and the American presidency - Aftermath

Danh mục: TOEFL - IELTS - TOEIC

... have our nation once again with a government as good and honest and decent and truthful and fair and competent and idealistic and compassionate, and as Wlled with love as are the American people.’’ ... remarkably clear sense of the loss of trust and the severing of power and virtue that Vietnam and Watergate had caused and thus of the damage done to the moral capital of America His aim was nothing ... on the one hand, and idealism on the other Of our understanding of the world as it is, and as it ought to be The question, I think, is whether in recent years we have ignored those moral values...

Moral capital and the American presidency - Crisis

Danh mục: TOEFL - IELTS - TOEIC

... necessity and a cause believed to be worth killing and dying for But as more and more troops and materiel were committed to Vietnam, apparently to little eVect, the necessity and high moral purpose ... at hand and forever postponed, but the tone of optimism remained; ‘‘paciWed’’ villages and regions were exhibited and the infamous body count adduced to demonstrate the enemy’s superior and unsustainable ... Library in Boston 202 Moral capital and the American presidency widespread and enduring, and that people became increasingly willing to entertain the thought that dark and complex forces might...

Moral capital and the American presidency - Denouement

Danh mục: TOEFL - IELTS - TOEIC

... national soul had been shocked and appalled, sundered and conXicted, dismayed and indignant, challenged and disappointed, comforted and coddled, exulted and disquieted – and each of these consecutive ... ordinary Iraqi men, women and children, and perhaps have 242 Moral capital and the American presidency wondered at the moral complexities involved in taking an active stand against evil Bush’s ... military and diplomatic action to enforce moral and international law upon outlaw nations and human rights violators (in Bosnia, Iraq, Kosovo and East Timor) The United States shouldered other moral...

Manhattan GMAT integrated reasoning and essay

Danh mục: TOEFL - IELTS - TOEIC

... above the mean, and another third will lie within standard below it About 95% of the data will lie within standard deviations of the mean If you know the mean and you know the standard deviation, ... nationwide and contributes to the studies and successes of thousands of students each year Our Manhattan GMAT Strategy Guides are based on the continuing experiences of our instructors and students ... user-friendly as possible, and Noah Teitelbaum and Liz Krisher made sure all the moving pieces came together at just the right time And there’s Chris Ryan Beyond providing additions and edits for this...

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