review vol 69 no 1 jan 1994 pp 1 324
lu and sivaramakrishnan - 2009 - mandatory audit firm rotation - fresh look versus poor knowledge
... value The Review of Financial Studies 21, 13 71 14 01 Lennox, C., 2000 Do companies successfully engage in opinion shopping? The UK experience Journal of Accounting and Economics 29, 3 21 337 Myers, ... 1 À kqÞ k 1 À qÞ g: À kq 14 Þ T Lu, K Sivaramakrishnan / J Account Public Policy 28 (2009) 71 91 89 Substituting the above value of k into (13 ) yields VC ¼ k : C 15 Þ Thus, from (15 ) and (12 ), ... agency: the case of audit and nonaudit services The Accounting Review 79, 17 3–200 Krishnan, J., 19 94 Auditor switching and conservatism The Accounting Review 69, 200– 215 Kumar, P., Sivaramakrishnan,...
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frantz - 1999 - auditor's skill, auditing standards, litigation, and audit quality
... wealth’, Journal of Political Economy, 10 1 (5), pp 887– 914 Dye, R (19 95) ‘Incorporation and the audit market’, Journal of Accounting and Economics, 19 , pp 75 11 4 Hay, B (19 95) ‘Effort, information, ... n1 >0 such that C[qNeg n1 , n1 ]Cl[qNeg n1 ]A satisfying ... Accounting Research, (Supplement), pp 31 54 Bebchuck, L (19 84) ‘Litigation and settlement under imperfect information’, Rand Journal of Economics, 15 (3), pp 404– 415 Dye, R (19 93) ‘Auditing standards,...
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Washington State Auditor’s Office Accountability Audit Report : King County pdf
... Office 1A 1B King County does not have standard construction management procedures 1C King County construction management data, files, and records are not consistently maintained and are not readily ... covers 2 ,13 1 square miles, giving it the 11 th largest geographic area of Washington‘s 39 counties It is the financial, economic, transportation and industrial center of the Pacific Northwest ... Metro Transit serves 10 0 million riders annually The 2008 adopted budget was $1. 1 billion; Metro has approximately 4 ,15 7 full-time employees Metro operates a fleet of about 1, 300 vehicles, including...
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The auditor's loss function and investors' perceptions of audit effectiveness Effects of regulatory change
... BACKGROUND 14 2 .1 From Auditing Standard (AS2) to Auditing Standard (AS5) 14 2.2 Limiting Auditor Liability Exposure 17 HYPOTHESIS DEVELOPMENT 21 3 .1 Experimental Manipulation ... 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 MBA participants, participant did not respond to ... failure (F = 44.557, p =
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OFFICE OF THE STATE AUDITORPHIL BRYANTAUDITORINDEPENDENT AUDITOR''''S SINGLE AUDIT REPORT ON ppt
... 3750 I-55 NORTH FRONTAGE ROAD JACKSON, MISSISSIPPI 39 211 (6 01) 3642888 FAX (6 01) 364-2828 ALCORN COUNTY (This page left blank intentionally) 50 ALCORN COUNTY FINDINGS AND RECOMMENDATIONS 51 ALCORN ... procedures and tests that we applied For those items not tested, nothing came to our attention that would lead us to believe that Alcorn County, Mississippi, had not complied with applicable state laws ... Ended September 30, 19 96 Finding for Independent Auditor's Report on Central Purchasing System and Purchase Clerk Schedules: Chancery Clerk Finding Section 31- 7 -10 7, Miss Code Ann (19 72), requires...
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abed - 2013 - the impact of auditor’s gender on audit fees - case of jordanian auditors al-badainah
... (19 94) Competition in the Market for Audit Services: the Effect of Supplier Concentration on Audit Fees Contemporary Accounting Research, 11 (1) , 11 5 -13 5 http://dx.doi.org /10 .11 11/ j .19 11- 3846 .19 94.tb00439.x ... Management Review, 21, 11 3 -13 0 http://dx.doi.org /10 .11 08/09649420 610 65 0693 Jianakoplos, N., & Bernasek, A (19 98) Are Women more Risk Averse? Economic Inquiry, 36, 620-630 http://dx.doi.org /10 .11 11/ j .14 65-7295 .19 98.tb 017 40.x ... http://dx.doi.org /10 .11 08/026 8690 0 710 718 654 Hackenbrack, K., & Knechel, R (19 97) Resource Allocation Decisions in Audit Engagements Contemporary Accounting Research, 14 (3), 4 81- 99 http://dx.doi.org /10 .11 11/ j .19 11- 3846 .19 97.tb00537.x...
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dao et al - 2012 - shareholder voting on auditor selection, audit fees, and audit quality
... 2,863.05 14 . 31 20.88 0.22 1. 44 0.29 2.64 0. 01 0.53 0.02 0.09 0.90 0 .15 0.75 3, 969. 04 1. 00 1. 66 0 .17 0.53 0.45 2.38 0 .18 0.27 0 .14 0.28 0.30 0.35 0.43 805.22 13 .60 19 .67 0.08 1. 00 0.00 1. 25 0. 01 0.34 ... 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...
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mohamed and habib - 2013 - auditor independence, audit quality and the mandatory auditor in egypt
... 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 40.00% Agree 30.00% Neutral 20.00% 10 .00% ... 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 0.85029 1. 508 0.427 ... Missing system Total 12 .9 32.3 29.0 6.5 80.6 19 .4 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...
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laurion et al - 2014 - u.s. audit partner rotations
... 0.06 41* ** 0 .10 01* ** 0.0593*** 0.0950*** (4.5 01) (3 .12 6) (3.772) 0.5775*** 0.4 015 *** 0.5 813 *** 0.4458*** (12 .096) BTMDt -1 * INTAt -1 0. 017 3 (1. 138) (3. 812 ) + 0.0045 (0.456) INTAt -1 + 0.02 01 (0. 610 ) ... 0.0 510 *** 1. 1344*** 1. 1550*** 0.0798** 0.0790** (2.684) (2.743) Logit (8) Amendments 0 .10 71 NEW_PARTNERt Logit (7) (2. 969) (2.966) (1. 843) -1. 6094 -1. 6782 ( -1. 469) ( -1. 452) 0.2835* 0.2733* (1. 430) ... 0.0024 (0.065) (-0 .11 3) (1. 483) (0 .695 ) LEVt -0.0087** -0.0080* -0.0034 -0.0042 ( -1. 984) ( -1. 908) (-0.340) (-0.6 41) -0 .14 93* -0 .15 14* -0.5983*** -0. 410 2*** ( -1. 806) ( -1. 905) (-3 .17 0) (-3.288) ROAt...
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Tài liệu Deming''''s Total Quality Management (English Version)_Chapter I ppt
... vaguely appreciated We can see and feel the waste of material things Awkward, inefficient, or ill-directed movements of men, however, leave nothing visible or tangible behind them Their appreciation ... philosophy, which can be applied in many ways, and a description of what any one man or men may believe to be the best mechanism for applying these general principles should in no way be confused with ... with us, just so long will a certain amount of poverty, misery, and unhappiness be with us also No system of management, no single expedient within the control of any man or any set of men can...
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Tài liệu Deming''''s Total Quality Management (English Version)_Chapter II pptx
... high-priced man?" "Vell, I don't know vat you mean." "Oh yes, you What I want to know is whether you are a high-priced man or not." "Vell, I don't know vat you mean." "Oh, come now, you answer my questions ... watch, "Now pick up a pig and walk Now sit down and rest Now walk now rest," etc He worked when he was told to work, and rested when he was told to rest, and at half-past five in the afternoon ... which are not possessed by the ordinary foreman, and these came, curiously enough, from the fact that he was not the son of a working man First, owing to the fact that he happened not to be of...
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IMPROVING THE AUDITOR’S REPORT pdf
... is generally not appropriate, and runs contrary to the notion that “an audit is an audit” However, these stakeholders supported the building blocks approach, believing that this approach would ... also acknowledges that other, perhaps longer-term, considerations are equally important As noted in the IAASB’s May 2 011 consultation, many believe that the type of change necessary to appropriately ... within auditors’ reports 17 Greater Prominence to the Auditor’s Opinion 18 A number of respondents to the IAASB’s May 2 011 consultation, particularly regulators, supported making the auditor’s...
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auditor's guide to information systems auditing
... 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 ... Operational Reviews Performance 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 ... 12 Strategic Planning Strategic Management Process Strategic Drivers New 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...
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Business English Lesson – Advanced Level''''s archiveHow to Avoid Making Decisions (1) pps
... Repeat the same decision because you have invested so much in this approach (or your current job) that you cannot abandon it or make another decision (or look for a better position) High Hire Sunk ... to think for ourselves." for to with (none) Be too prudent: Our doubts are traitors and make us lose opportunities by fearing to make our decision — and not only that, but it is ; it transmits ... 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 miracle: Emerson said,...
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Business English Lesson – Advanced Level''''s archiveHow to Avoid Making Decisions potx
... deal shuffle stack Information: Some information gathered is not valid — decisions are often made first and information sought to support the solution, or much of the information gathered is ... inconsequent incorrigible irrelevant irreverent 10 False alternative: This attempts to the decision-maker into a corner from which there is no escape except to accept the alternative box frame ... lured and then quietly strangled; the greatest things are often accomplished by individual people, not by committees coq au vin corps d'elite coup de grace cul-de-sac False decentralization: this...
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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
... collaborated in the data collection, analysis and drafting of the manuscript References 10 11 12 13 14 15 O'Connor AM, Stacey D, Entwistle V, Llewellyn-Thomas H, Rovner D, Holmes-Rovner M, Tait V, ... Milbank Quarterly 2004, 82:5 81- 629 Page of (page number not for citation purposes) Implementation Science 2008, 3:57 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 ... Quarterly 2007, 85:93 -13 8 Jeyaraj A, Rottman JW, Lacity MC: A review of the predictors, linkages, and biases in IT innovation adoption research Journal of Information Technology 2006, 21: 1-23 King WR,...
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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
... LITERATURE REVIEW 1. 1 Translation theory 1. 1 .1 Definition of translation .4 1. 1.2 Translation methods .4 1. 1.3 Translation equivalence .5 1. 1.3 .1 Three main ... 13 1. 3.3 .1 Models with a quantitative dimension 13 1. 3.3.2 Non- quantitative models 14 1. 3.3.2 .1 Critique productive 14 1. 3.3.2.2 Functionalist model 15 1. 3.3.2.3 ... translation problems 12 1. 3 Translation quality assessment 12 1. 3 .1 Definition .12 1. 3.2 Role of translation quality assessment 12 1. 3.3 Approaches to assess the quality...
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