Essays On Audit Quality Auditor Choice And Equity Valuation
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Essays On Audit Quality Auditor Choice And Equity Valuation
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Author : Kim Pettersson
language : en
Publisher:
Release Date : 2011
Essays On Audit Quality Auditor Choice And Equity Valuation written by Kim Pettersson and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with categories.
Three Essays On Auditor Independence And Auditor Liability
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Author : Ping Zhang
language : en
Publisher: National Library of Canada = Bibliothèque nationale du Canada
Release Date : 1999
Three Essays On Auditor Independence And Auditor Liability written by Ping Zhang and has been published by National Library of Canada = Bibliothèque nationale du Canada this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Auditors categories.
Three Essays On The Structure Of Auditing Industry Auditor Liability And The Regulation Of Audit Quality
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Author : Masoud Yaharadeh
language : en
Publisher:
Release Date : 1992
Three Essays On The Structure Of Auditing Industry Auditor Liability And The Regulation Of Audit Quality written by Masoud Yaharadeh and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Auditing categories.
Essays On The Quality Of Audited Financial Statements
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Author : Ulf Mohrmann
language : en
Publisher: Logos Verlag Berlin GmbH
Release Date : 2016-02-15
Essays On The Quality Of Audited Financial Statements written by Ulf Mohrmann and has been published by Logos Verlag Berlin GmbH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-02-15 with Business & Economics categories.
The dissertation consists of four essays on the quality of audited financial statements. The first analysis investigates the association between several regulations of the audit market and earnings characteristics. The second essay differentiates between different drivers of audit quality after an auditor change by comparing the effects of voluntary and mandatory auditor changes. The third study analyses the different strategies of Big4 and non-Big4 auditors in dealing with Level 3 fair values. The fourth part examines banks' valuation behavior concerning Level 3 fair values.
Auditor Quality Industry Specialisation And Industry Leadership Post The Big Eight And Big Six Mergers
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Author : Andrew C. Ferguson
language : en
Publisher:
Release Date : 2002
Auditor Quality Industry Specialisation And Industry Leadership Post The Big Eight And Big Six Mergers written by Andrew C. Ferguson and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Auditing categories.
Audits Of Public Companies
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Author : United States. General Accounting Office
language : en
Publisher: Nova Publishers
Release Date : 2008
Audits Of Public Companies written by United States. General Accounting Office and has been published by Nova Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Business & Economics categories.
This book examines (1) concentration in the market for public company audits, (2) the potential for smaller accounting firms' growth to ease market concentration, and (3) proposals that have been offered by others for easing concentration and the barriers facing smaller firms in expanding their market shares.
Essays On Incentives And Auditing Under Asymmetric Information In The New Issues Market
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Author : Joseph Bachar
language : en
Publisher:
Release Date : 1987
Essays On Incentives And Auditing Under Asymmetric Information In The New Issues Market written by Joseph Bachar and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1987 with categories.
The Auditor Valuation Specialist Coopetitive Alliance In The Fair Value Audit Of Complex Financial Instruments
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Author : Dereck Barr-Pulliam
language : en
Publisher:
Release Date : 2020
The Auditor Valuation Specialist Coopetitive Alliance In The Fair Value Audit Of Complex Financial Instruments written by Dereck Barr-Pulliam and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with categories.
We analyze interviews with valuation specialists (specialists) employed by audit firms (in the Asia-Pacific region, Europe, and the U.S.) to understand how they work with auditors to evaluate the reasonableness of fair value measurements (FVMs) for financial instruments. The rapid growth of FVMs and complex estimates reported on financial statements requires that auditors increasingly rely on specialists to perform these evaluations. Informed by coopetition theory from management and organizational science, we develop a framework to examine the tensions in the auditor-specialist alliance (the coopetitive alliance) and how those tensions can impact FVM audit quality. Our framework considers five factors that contribute to tensions in the coopetitive alliance - organizational structure, economic independence and stressors, project goals, group identity, and knowledge sharing. We find that tensions around the economic independence of the specialist unit, auditor delays in engaging the specialist, and specialists' perceptions that auditors do not respect their expertise and contribution to the FVM audit, lead specialists to distrust auditors and respond in ways that threaten audit quality. Further, we show that firm-level choices in the organizational structure and policy governing the use of specialists can impact the perceived quality of the specialist unit and the quality of audited FVMs. Our research complements recent studies examining the role of specialists in audit engagements with significant complex estimates and provides new insights to academics, regulators, and professionals.
Corporate Financing And Governance In Japan
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Author : Takeo Hoshi
language : en
Publisher: MIT Press
Release Date : 2004-01-31
Corporate Financing And Governance In Japan written by Takeo Hoshi and has been published by MIT Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-01-31 with Business & Economics categories.
In this book, Takeo Hoshi and Anil Kashyap examine the history of the Japanese financial system, from its nineteenth-century beginnings through the collapse of the 1990s that concluded with sweeping reforms. Combining financial theory with new data and original case studies, they show why the Japanese financial system developed as it did and how its history affects its ongoing evolution. The authors describe four major periods within Japan's financial history and speculate on the fifth, into which Japan is now moving. Throughout, they focus on four questions: How do households hold their savings? How is business financing provided? What range of services do banks provide? And what is the nature and extent of bank involvement in the management of firms? The answers provide a framework for analyzing the history of the past 150 years, as well as implications of the just-completed reforms known as the "Japanese Big Bang." Hoshi and Kashyap show that the largely successful era of bank dominance in postwar Japan is over, largely because deregulation has exposed the banks to competition from capital markets and foreign competitors. The banks are destined to shrink as households change their savings patterns and their customers continue to migrate to new funding sources. Securities markets are set to re-emerge as central to corporate finance and governance.
Earnings Management
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Author : Joshua Ronen
language : en
Publisher: Springer Science & Business Media
Release Date : 2008-08-06
Earnings Management written by Joshua Ronen and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-08-06 with Business & Economics categories.
This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?