Public Accounting Firms Required Study On The Potential Effects Of Mandatory Audit Firm Rotation
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Public Accounting Firms Required Study On The Potential Effects Of Mandatory Audit Firm Rotation
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Author :
language : en
Publisher: DIANE Publishing
Release Date :
Public Accounting Firms Required Study On The Potential Effects Of Mandatory Audit Firm Rotation written by and has been published by DIANE Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.
Public Accounting Firms
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Author : United States Government Accountability Office
language : en
Publisher: Createspace Independent Publishing Platform
Release Date : 2017-10-20
Public Accounting Firms written by United States Government Accountability Office and has been published by Createspace Independent Publishing Platform this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-10-20 with categories.
Public Accounting Firms: Required Study on the Potential Effects of Mandatory Audit Firm Rotation
Public Accounting Firms
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Author :
language : en
Publisher:
Release Date : 2003
Public Accounting Firms written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Accounting firms categories.
Public Accounting Firms
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Author : United States. General Accounting Office
language : en
Publisher:
Release Date : 2003
Public Accounting Firms written by United States. General Accounting Office and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Accounting firms categories.
Mandatory Audit Firm Rotation Study
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Author : United States. General Accounting Office
language : en
Publisher:
Release Date : 2004
Mandatory Audit Firm Rotation Study written by United States. General Accounting Office and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Accounting firms categories.
Mandatory Audit Firm Rotation Study Study Questionaires Responses And Summary Of Respondents Comments
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Author : United States. General Accounting Office
language : en
Publisher: DIANE Publishing
Release Date : 2004
Mandatory Audit Firm Rotation Study Study Questionaires Responses And Summary Of Respondents Comments written by United States. General Accounting Office and has been published by DIANE Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Accounting firms categories.
Audit Regulations Audit Market Structure And Financial Reporting Quality
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Author : Christopher Bleibtreu
language : en
Publisher:
Release Date : 2021-11-24
Audit Regulations Audit Market Structure And Financial Reporting Quality written by Christopher Bleibtreu and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-11-24 with categories.
Audit Regulations, Audit Market Structure, and Financial Reporting Quality provides a structured overview of the empirical and analytical literature on the effects of audit market regulations. After a short introduction, the monograph is organized as follows. Chapter II addresses the structure of the audit markets of industrialized countries. First presenting an overview of the concentration metrics used to describe the structure of an audit market or a market segment, then providing the empirical findings on audit market concentration at the national level and presenting an overview of the main reasons that led to the currently high degree of concentration. Chapter III summarizes the reasons why regulators worldwide consider a high degree of concentration to be a concern. In particular, it reviews the regulator's assumption that a high degree of concentration inevitably leads to a low degree of competition and to the corresponding effects of low audit quality and high audit fees. It also provides an overview of the empirical findings on the association between concentration and audit quality and fees, respectively. Chapter IV introduces the mandatory audit firm rotation, the prohibition on the joint supply of audit and non-audit services, and joint audits as examples for regulations that are likely to have both incentive and market structure effects. Chapter V summarizes the empirical findings on the effects of these regulations on audit quality and market structure. Chapter VI summarizes models that regard the market structure as given. The results from these models show that the effects of regulations are not straightforward, but depend on various factors related to the auditor, the client, and the legal environment. Chapter VII gives an overview of analytical research that simultaneously considers incentive effects and market structure effects. It also provides a brief overview of industrial organization models that seem suitable to expand the models applied to investigate the effects of audit regulations. Chapter VIII concludes and highlights avenues for future research.
Earnings Quality
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Author : Jennifer Francis
language : en
Publisher: Now Publishers Inc
Release Date : 2008
Earnings Quality written by Jennifer Francis and has been published by Now Publishers Inc this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Business & Economics categories.
This review lays out a research perspective on earnings quality. We provide an overview of alternative definitions and measures of earnings quality and a discussion of research design choices encountered in earnings quality research. Throughout, we focus on a capital markets setting, as opposed, for example, to a contracting or stewardship setting. Our reason for this choice stems from the view that the capital market uses of accounting information are fundamental, in the sense of providing a basis for other uses, such as stewardship. Because resource allocations are ex ante decisions while contracting/stewardship assessments are ex post evaluations of outcomes, evidence on whether, how and to what degree earnings quality influences capital market resource allocation decisions is fundamental to understanding why and how accounting matters to investors and others, including those charged with stewardship responsibilities. Demonstrating a link between earnings quality and, for example, the costs of equity and debt capital implies a basic economic role in capital allocation decisions for accounting information; this role has only recently been documented in the accounting literature. We focus on how the precision of financial information in capturing one or more underlying valuation-relevant constructs affects the assessment and use of that information by capital market participants. We emphasize that the choice of constructs to be measured is typically contextual. Our main focus is on the precision of earnings, which we view as a summary indicator of the overall quality of financial reporting. Our intent in discussing research that evaluates the capital market effects of earnings quality is both to stimulate further research in this area and to encourage research on related topics, including, for example, the role of earnings quality in contracting and stewardship.
The Routledge Companion To Auditing
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Author : David Hay
language : en
Publisher: Routledge
Release Date : 2014-09-15
The Routledge Companion To Auditing written by David Hay and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-09-15 with Business & Economics categories.
Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.
Advances In Accounting
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Author : Philip M J Reckers
language : en
Publisher: Elsevier
Release Date : 2006-07-04
Advances In Accounting written by Philip M J Reckers and has been published by Elsevier this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-07-04 with Business & Economics categories.
The twenty-second volume of Advances in Accounting continues to provide an important forum for discourse among and between academic and practicing accountants on issues of significance to the future of the discipline. Emphasis continues to be placed on original commentary, critical analysis and creative research – research that promises to substantively advance our understanding of financial markets, behavioral phenomenon and regulatory policy. Technology and aggressive global competition have propelled tremendous changes over the two decades since AIA was founded. A wide array of unsolved questions continues to plague a profession under fire in the aftermath of one financial debacle after another and grabbling with the advent of international accounting standards. This volume of Advances in Accounting not surprisingly includes several articles reflective on auditor independence, auditor tenure, auditor rotation and non-audit service fees. This volume also looks at challenges facing the academic community with respect to pressures placed on faculty to publish; a data driven commentary is provided by the in-coming editor of the European Accounting Review. Other papers examine the use of financial data to estimate risk premiums, and measure the operating efficiency of firms; and re-examine market reaction to quarterly earnings. AIA continues its commitment to the global arena by publishing several papers with an international perspective. As never before the accounting profession is seeking ways to reinvent itself and recapture relevance and credibility. AIA likewise continues to champion forward thinking research. *Addresses the role of the auditor *Investigates how financial data is represented, used, and received *Scope of content is international