evidence from investment securities and the market valuation of banks pp 1 25

lu and sivaramakrishnan - 2009 - mandatory audit firm rotation - fresh look versus poor knowledge

lu and sivaramakrishnan - 2009 - mandatory audit firm rotation - fresh look versus poor knowledge

Ngày tải lên : 06/01/2015, 19:43
... payoffs from approving and disapproving G From the decision rule, we derive the publicly issued accounting report ,11 which depends on the tension between fee and liability, /, and the audit evidence, ... pricing, the firm would not make an auditor switch h B Proofs of Propositions 8, 9, and 10 : The proofs of these three propositions are similar to that of Proposition and therefore are omitted h 1. 1 Nonexistence ... kA ¼ 1 À 1 À kÞqŠ k g: À 1 À kÞq 11 Þ Substituting the above value of k into (10 ) yields VA ¼ k : A 12 Þ Similarly, the firm’s expected payoff at the time of the investment given a conservative...
  • 21
  • 642
  • 0
  1. Ngoại Ngữ
  2. Tổng hợp
frantz - 1999 - auditor's skill, auditing standards, litigation, and audit quality

frantz - 1999 - auditor's skill, auditing standards, litigation, and audit quality

Ngày tải lên : 06/01/2015, 19:42
... failure, the insolvency practitioner infers from the equilibrium schedule of audit quality q n and from knowledge of the auditor level of skill n the quality of audit supplied There is no asymmetry of ... infers from the equilibrium schedule of audit quality q n and from knowledge of the auditor’s level of skill n the quality of audit supplied There is no asymmetry of information between the auditor ... that there exist n1 and n2 , with n1
  • 33
  • 285
  • 0
  1. Ngoại Ngữ
  2. Tổng hợp
Tài liệu Research " EXTERNAL AUDITOR''''S EVALUTIONS OF INTERNAL : AUDIT WORK - A CASCADED INFERENCE APPROACH " ppt

Tài liệu Research " EXTERNAL AUDITOR''''S EVALUTIONS OF INTERNAL : AUDIT WORK - A CASCADED INFERENCE APPROACH " ppt

Ngày tải lên : 18/02/2014, 11:20
  • 154
  • 357
  • 0
  1. Luận Văn - Báo Cáo
  2. Thạc sĩ - Cao học
Washington State Auditor’s Office Accountability Audit Report : King County pdf

Washington State Auditor’s Office Accountability Audit Report : King County pdf

Ngày tải lên : 06/03/2014, 23:20
... to a more systematic and comprehensive capital project monitoring methodology: At the direction of the Office of Management and Budget and the Office of Strategic Planning and Performance Management ... facilitate the oversight responsibilities of the Executive and the Council and would encourage the County to consider this in its revision of the policy to ensure these functions are supported Applicable ... employees can only enter the vault in pairs The physical layout of the facility places the cash table in the middle of the open workroom and is visible from all parts of the worksite Employees...
  • 107
  • 364
  • 0
  1. Tài Chính - Ngân Hàng
  2. Kế toán - Kiểm toán
The auditor's loss function and investors' perceptions of audit effectiveness Effects of regulatory change

The auditor's loss function and investors' perceptions of audit effectiveness Effects of regulatory change

Ngày tải lên : 01/06/2014, 14:04
... for the two independent variables The questions ask whether or not changes in (1) the auditing standard and (2) the auditor liability laws were approved and implemented in the case Of the 11 7 ... effectively removes the options of not investing any of the money or investing all of the money in the stock due to the lack of a reasonable alternative 10 The 5.05% used for the 12 -month annual ... of Accountancy students were chosen as reviewers because of their exposure to and understanding of the details of the 11 The Illinois Public Accounting Act; Public Act 095-0386 34 existing and...
  • 84
  • 229
  • 0
  1. Luận Văn - Báo Cáo
  2. Thạc sĩ - Cao học
OFFICE OF THE STATE AUDITORPHIL BRYANTAUDITORINDEPENDENT AUDITOR''''S SINGLE AUDIT REPORT ON ppt

OFFICE OF THE STATE AUDITORPHIL BRYANTAUDITORINDEPENDENT AUDITOR''''S SINGLE AUDIT REPORT ON ppt

Ngày tải lên : 20/06/2014, 02:20
... 31- 7 -10 7, Miss Code Ann (19 72), requires the Clerk of the Board of Supervisors to submit a copy of the county's inventory to the Office of the State Auditor on or before October 15 of each year The ... standards and the procedures prescribed by the State Auditor, and accordingly, included such tests of the accounting records and such other auditing procedures as we considered necessary in the ... County, Mississippi We have audited the primary government financial statements of Alcorn County, Mississippi, as of and for the year ended September 30, 19 96, and have issued our report thereon dated...
  • 7
  • 185
  • 0
  1. Tài Chính - Ngân Hàng
  2. Kế toán - Kiểm toán
abed - 2013 - the impact of auditor’s gender on audit fees - case of jordanian auditors al-badainah

abed - 2013 - the impact of auditor’s gender on audit fees - case of jordanian auditors al-badainah

Ngày tải lên : 06/01/2015, 19:41
... Accounting Research, 11 (1) , 11 5 -13 5 http://dx.doi.org /10 .11 11/ j .19 11- 3846 .19 94.tb00439.x Tannen, D (19 90) You Just Don't Understand New York: Random House Schein, V E (20 01) A Global Look at Psychological ... http://dx.doi.org /10 .10 37/0033-2909 .12 5.3.367 Chaney, P K., & Philipich, K L (2002) Shredded Reputation: The Cost of Audit Failure Journal of Accounting Research, 40(4), 12 21- 1245 http://dx.doi.org /10 .11 11/ 1475-679X.00087 ... 32, 706- 715 http://dx.doi.org /10 .11 08/03074350 610 6 819 25 13 2 www.ccsenet.org/ijbm International Journal of Business and Management Vol 8, No 14 ; 2 013 Simunic, D A (19 80) The Pricing of Audit Services:...
  • 7
  • 448
  • 0
  1. Ngoại Ngữ
  2. Tổng hợp
dao et al - 2012 - shareholder voting on auditor selection, audit fees, and audit quality

dao et al - 2012 - shareholder voting on auditor selection, audit fees, and audit quality

Ngày tải lên : 06/01/2015, 19:42
... 0.43 805.22 13 .60 19 .67 0.08 1. 00 0.00 1. 25 0. 01 0.34 0.00 0.00 1. 00 0.00 0.00 1, 528.92 14 .24 20.73 0 .18 1. 00 0.00 1. 87 0.05 0.53 0.00 0.00 1. 00 0.00 1. 00 2,996.57 14 . 91 22. 01 0.32 2.00 1. 00 3.07 ... 0.750 0 .18 6 0.350 À0. 015 À0.022 À0.379 0.323 0.458 0 .18 2 0.056 0.085 ,0. 01 ,0. 01 ,0. 01 ,0. 01 ,0. 01 0.02 0.74 ,0. 01 ,0. 01 ,0. 01 ,0. 01 0.23 0. 01 Model F ¼ 283.9; p , 0. 01; Adjusted R2 ¼ 0. 71 p-values ... À0.0005 À0.0076 À0.2659 À0. 019 7 À0.0039 0.0 014 0.0 816 À0. 016 1 n ¼ 1, 2 61; Model F ¼ 19 .95, p , 0.0 01; Adjusted R2 ¼ 0 .12 0.03 0.02 0.93 ,0. 01 ,0. 01 ,0. 01 0.47 0.79 ,0. 01 ,0. 01 p-values are two-tailed...
  • 23
  • 431
  • 0
  1. Ngoại Ngữ
  2. Tổng hợp
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

Ngày tải lên : 06/01/2015, 19:43
... X Valid Missing Mean SD Skewness SE of skewness 31 2.0645 0.89202 0.772 0.4 21 31 1.7 419 0.85509 1. 226 0.4 21 31 2 .19 35 1. 13782 1. 046 0.4 21 30 1. 8000 0.9 613 2 1. 427 0.427 60.00% 50.00% Strongly Agree ... 10 0.0 19 .4 29.0 22.6 16 .1 87 .1 12.9 10 0.0 Independence problem is due to lack of code of ethics 25. 8 45.2 12 .9 16 .1 100.0 10 0.0 Independence problem is due to lack of professional organizations ... MAS 25. 8 54.8 12 .9 3.2 96.8 3.2 10 0.0 17 29 31 19.4 38.7 19 .4 9.7 6.5 93.5 6.5 10 0.0 16 .1 32.3 29.0 16 .1 93.5 6.5 10 0.0 Apply rotation Increase litigation Election-selection process Ban MAS 30 1. 9667...
  • 31
  • 540
  • 0
  1. Ngoại Ngữ
  2. Tổng hợp
Appendix I Reports Issued as a Result of GAO''''s Audit of IRS'''' Fiscal Years 1992 and 1993 Financial Statements and Status of Recommendations_part1 ppt

Appendix I Reports Issued as a Result of GAO''''s Audit of IRS'''' Fiscal Years 1992 and 1993 Financial Statements and Status of Recommendations_part1 ppt

Ngày tải lên : 19/06/2014, 15:20
  • 11
  • 306
  • 0
  1. Tài Chính - Ngân Hàng
  2. Kế toán - Kiểm toán
Appendix I Reports Issued as a Result of GAO''''s Audit of IRS'''' Fiscal Years 1992 and 1993 Financial Statements and Status of Recommendations_part2 pdf

Appendix I Reports Issued as a Result of GAO''''s Audit of IRS'''' Fiscal Years 1992 and 1993 Financial Statements and Status of Recommendations_part2 pdf

Ngày tải lên : 19/06/2014, 15:20
  • 11
  • 282
  • 0
  1. Tài Chính - Ngân Hàng
  2. Kế toán - Kiểm toán
laurion et al - 2014 - u.s. audit partner rotations

laurion et al - 2014 - u.s. audit partner rotations

Ngày tải lên : 06/01/2015, 19:43
... Intercept BTMDt -1 + -0.0 012 -0.0067 (-0.033) (-0 .17 9) 0.0039 0. 014 7** 0.0 013 0. 014 1* (1. 729) (0 .19 2) (1. 463) 0.00 01 0. 016 5 (0.004) (0.962) 0.06 41* ** 0 .10 01* ** 0.0593*** 0.0950*** (4.5 01) (3 .12 6) (3.772) ... ( -1. 469) ( -1. 452) 0.2835* 0.2733* (1. 430) (1. 359) BTMt -0.0026 (-0.079) (0.086) (0.6 71) (0.979) LEVt -0.0065* -0 .13 44* -0. 010 0 -0.05 51 ( -1. 680) ( -1. 705) ( -1. 122) ( -1. 202) -0 .16 48** -2.3928** -0.7 417 *** ... minus the book value of total common equity as of fiscal t -1 s year-end (att -1 / (cshot -1* prcc_ft -1 + att -1 - ceqt -1) ); "1" if BTMt -1 is greater than 1, "0" otherwise; INTAt -1 = LEVt = ROAt = NEW_PARTNERt...
  • 44
  • 334
  • 0
  1. Ngoại Ngữ
  2. Tổng hợp
Tài liệu Deming''''s Total Quality Management (English Version)_Chapter I ppt

Tài liệu Deming''''s Total Quality Management (English Version)_Chapter I ppt

Ngày tải lên : 23/12/2013, 19:15
... even a large profit to their employers, and who feel that all of the fruits of their labor should belong to them, and that those for whom they work and the capital invested in the business are ... subjects as the tariff, the control of the large corporations on the one hand, and of hereditary power on the other hand, and over various more or less socialistic proposals for taxation, etc On these ... wages, the prosperity, and the life of almost every workingman, and also quite as much the prosperity of every industrial establishment in the nation The elimination of "soldiering" and of the several...
  • 26
  • 389
  • 1
  1. Kinh Doanh - Tiếp Thị
  2. Quản trị kinh doanh
Tài liệu Deming''''s Total Quality Management (English Version)_Chapter II pptx

Tài liệu Deming''''s Total Quality Management (English Version)_Chapter II pptx

Ngày tải lên : 21/01/2014, 01:20
... went from $i .15 to $1. 88 Average cost of handling a ton of 2240 lbs went from $0.072 down to $0.033 And in computing the low cost of $0.033 per ton, the office and tool-room expenses, and the ... affects the speed and the tiring of the bricklayer He developed the exact position which each of the feet of the bricklayer should occupy with relation to the wall, the mortar box, and the pile of ... essence of the whole system The fourth of these elements, "an almost equal division of the responsibility between the management and the workmen," requires further explanation The philosophy of the...
  • 86
  • 366
  • 1
  1. Kinh Doanh - Tiếp Thị
  2. Quản trị kinh doanh
IMPROVING THE AUDITOR’S REPORT pdf

IMPROVING THE AUDITOR’S REPORT pdf

Ngày tải lên : 23/03/2014, 04:20
... Overview of Further Suggestions to Provide Transparency about the Audit Disclosure of the Name of the Engagement Partner 72 In support of the broader objective of making the auditor’s report, and the ... input into the development of the standards and guidance The objective of the IAASB is to serve the public interest by setting high-quality auditing, assurance, and other related standards and by ... exercise professional judgment and maintain professional skepticism through the planning and performing of the audit We also: ✪✪ Identify and assess the risks of material misstatement of the financial...
  • 43
  • 526
  • 0
  1. Tài Chính - Ngân Hàng
  2. Kế toán - Kiểm toán
auditor's guide to information systems auditing

auditor's guide to information systems auditing

Ngày tải lên : 25/03/2014, 11:07
... Audit Revolution 12 9 13 0 13 0 13 1 13 1 13 1 13 1 13 2 13 2 13 4 13 4 13 5 13 5 13 5 13 6 13 8 13 9 14 0 14 0 14 2 14 2 14 3 14 4 14 5 14 7 14 7 14 8 15 4 15 5 15 6 15 6 15 8 16 4 16 4 16 5 16 6 ch00_FM_4768 1/ 8/07 2:42 PM Page ... Solutions ix 78 79 81 83 88 88 93 96 98 98 99 99 10 0 10 1 10 3 10 3 10 4 10 4 10 6 10 7 10 7 10 7 10 8 10 9 10 9 10 9 11 0 11 2 11 2 11 3 11 4 11 4 11 6 11 6 11 9 12 2 12 5 12 7 12 8 ch00_FM_4768 1/ 8/07 2:42 PM Page x ... Measurement ISO 9000 Reviews xi 16 6 16 7 16 8 16 8 16 9 17 0 17 1 17 3 17 4 17 4 17 5 17 6 17 7 17 9 18 0 18 1 18 2 18 4 18 6 18 6 18 8 18 8 19 2 19 3 19 6 19 6 19 8 19 9 19 9 200 2 01 PART III Systems and Infrastructure Lifecycle...
  • 511
  • 466
  • 0
  1. Công Nghệ Thông Tin
  2. An ninh - Bảo mật
Business English Lesson – Advanced Level''''s archiveHow to Avoid Making Decisions (1) pps

Business English Lesson – Advanced Level''''s archiveHow to Avoid Making Decisions (1) pps

Ngày tải lên : 26/07/2014, 15:21
... "As men's prayers are a disease of the will, so are their a disease of the intellect." creeds deeds greeds needs Be over-confident: This makes you optimistic and then you make high risk decisions; ... — these are two equally convenient strategies, and with either, we dispense the need to think for ourselves." for to with (none) Be too prudent: Our doubts are traitors and make us lose opportunities ... better position) High Hire Sunk Sure Look for confirming evidence: Seek out the information to support an existing preselection and opposing ones decry denigrate discount dissuade Pray for a...
  • 10
  • 211
  • 0
  1. Ngoại Ngữ
  2. TOEFL - IELTS - TOEIC
Business English Lesson – Advanced Level''''s archiveHow to Avoid Making Decisions potx

Business English Lesson – Advanced Level''''s archiveHow to Avoid Making Decisions potx

Ngày tải lên : 26/07/2014, 15:21
... decisions are often made first and information sought to support the solution, or much of the information gathered is to the decision-making inconsequent incorrigible irrelevant irreverent 10 False ... form of self-abuse abhorred aborted abused abutted Succumb to failure: Believe that the choices you will make are predestined and you are to fail (one gets used to failure) versus the result of ... result of hard work and thought bound determined expected seen Set up a committee: A committee is a down which ideas are lured and then quietly strangled; the greatest things are often accomplished...
  • 8
  • 272
  • 0
  1. Ngoại Ngữ
  2. TOEFL - IELTS - TOEIC
báo cáo khoa học: " Arduous implementation: Does the Normalisation Process Model explain why it''''s so difficult to embed decision support technologies for patients in routine clinical practice" doc

báo cáo khoa học: " Arduous implementation: Does the Normalisation Process Model explain why it''''s so difficult to embed decision support technologies for patients in routine clinical practice" doc

Ngày tải lên : 11/08/2014, 16:21
... to the ways that the research literature focuses on the perceived interactional conduct of shared decision-making, and the use of DSTs at the expense of other areas of their implementation The ... these specific tasks, and they are applauded by their colleagues for accomplishing them Let us further imagine a context where the skills of using DSTs are taught and evaluated, and the DST and ... assess their experience in the clinic by their recall of these processes Health professionals and the managers are dependent on the presence of DSTs to accomplish their work – without them they...
  • 9
  • 286
  • 0
  1. Luận Văn - Báo Cáo
  2. Báo cáo khoa học
Applying house's translation quality assessment model to assess the Vietnamese translation of Mark Twain’s The Adventures of Huckleberry Finn -chapter XX and it105920

Applying house's translation quality assessment model to assess the Vietnamese translation of Mark Twain’s The Adventures of Huckleberry Finn -chapter XX and it105920

Ngày tải lên : 30/03/2015, 15:48
... textual profiles, the quality of the translation can be evaluated The more the TT‘s textual profile and its function are equal to those of the ST, the better the translation is An analysis of the text ... thật to.‖ vs and went weaving first to one side of the platform and then the other, and then a leaning down over the front of it, with his arms and his body going all the time, and shouting his ... essence and comparison of these ―zones signifiantes‖ (19 95:70) with the original is the key point Then, the statement of ―confrontation‖ may show the differences between the source text and the target...
  • 118
  • 694
  • 1
  1. Luận Văn - Báo Cáo
  2. Khoa học xã hội

Xem thêm

Tìm thêm: