The Impact Of Revolving Door Practice And Policy On Nonprofessional Investors Perceptions Of Auditor Independence
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The Impact Of Revolving Door Practice And Policy On Nonprofessional Investors Perceptions Of Auditor Independence
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Author : Reginald Wilson
language : en
Publisher:
Release Date : 2017
The Impact Of Revolving Door Practice And Policy On Nonprofessional Investors Perceptions Of Auditor Independence written by Reginald Wilson and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with categories.
This study investigates whether an ex-auditor's employment with an audit client impairs nonprofessional investors' perceptions of auditor independence, and whether the strength of the United States (US) revolving door policy improves their perceptions of auditor independence. Despite nonprofessional investors owning over one-third of the US equity holdings, the literature has not examined how revolving door policy impacts their perceptions of auditor independence. Two between-subjects experiments examine these issues. The first experiment finds that investors perceive the ex-auditor's integrity to be significant in explaining the firm's decision to manage earnings, irrespective of the firm's previous working relationship with the ex-auditor. The results from experiment two indicate that strengthening the revolving door policy above that of the American Institute of Certified Public Accountants' policy does not improve perceptions of auditor independence. Academics may be interested in triangulating the independence “in appearance” results of this study to the independence “in fact” results of other studies, since the Securities and Exchange Commission asserts that both facets of independence are equally important. The results may also be of interest to academics and practitioners, as prior research suggests that restricting auditors' moves to management positions with the client impairs firms' abilities to hire quality auditors.
The Impact Of Disclosing Auditor Independence And Tenure On Non Professional Investor Judgment And Decision Making
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Author : Lonnie Tyler Williams
language : en
Publisher:
Release Date : 2016
The Impact Of Disclosing Auditor Independence And Tenure On Non Professional Investor Judgment And Decision Making written by Lonnie Tyler Williams and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with categories.
This study experimentally investigates how disclosing both the auditor’s obligation to remain independent of its client and auditor tenure in the audit report influence non-professional investors’ judgments and decision-making, especially the decision about whether to invest in a particular auditee. In the Auditor’s Reporting Model (ARM) proposal, the Public Company Accounting Oversight Board (PCAOB) asserts that inclusion of additional information in the audit report will improve the informativeness of the audit report for investors and as a result will modify its relevance to investment decisions. Using an experiment, I find that these disclosures positively influence non-professional investor judgments of auditor attributes – specifically auditor independence and auditor competence. Further, I note that the disclosures augment judgments of auditor credibility and audit quality as well as the report’s perceived informativeness. I also find that the disclosure of long tenure has a significant positive effect on consequent investment decisions. The findings of this study are important to informing regulators on how reform to the audit report increases report readers’ sensitivity to the perceptions of the financial statement auditor, which ultimately influences non-professional investor decision-making.
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?
Local Economic And Employment Development Leed Better Use Of Skills In The Workplace Why It Matters For Productivity And Local Jobs
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2017-11-02
Local Economic And Employment Development Leed Better Use Of Skills In The Workplace Why It Matters For Productivity And Local Jobs written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-11-02 with categories.
This joint OECD-ILO report provides a comparative analysis of case studies focusing on improving skills use in the workplace across eight countries.
Summary Of The Accounting Establishment
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Author : United States. Congress. Senate. Committee on Government Operations. Subcommittee on Reports, Accounting, and Management
language : en
Publisher:
Release Date : 1976
Summary Of The Accounting Establishment written by United States. Congress. Senate. Committee on Government Operations. Subcommittee on Reports, Accounting, and Management and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1976 with Accountants categories.
Moving People To Deliver Services
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Author : Aaditya Mattoo
language : en
Publisher: World Bank Publications
Release Date : 2003-06-06
Moving People To Deliver Services written by Aaditya Mattoo and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-06-06 with Political Science categories.
The WTO is today dealing with an issue that lies at the interface of two major challenges the world faces, trade liberalization and international migration. Greater freedom for the "temporary movement of individual service suppliers" is being negotiated under the General Agreement on Trade in Services (GATS). Conditions in many developed economies - ranging from aging populations to shortages of skilled labor - suggest that this may be a propitious time to put labor mobility squarely on the negotiating agenda. Yet there is limited awareness of how the GATS mechanism can be used to foster liber.
A Handbook Of International Trade In Services
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Author : Aaditya Mattoo
language : en
Publisher: Oxford University Press
Release Date : 2008
A Handbook Of International Trade In Services written by Aaditya Mattoo and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Business & Economics categories.
This title provides a comprehensive introduction to the key issues in trade and liberalization of services. Providing a useful overview of the players involved, the barriers to trade, and case studies in a number of service industries, this is ideal for policymakers and students interested in trade.
The Coffee Guide
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Author : United Nations Publications
language : en
Publisher:
Release Date : 2021-12-09
The Coffee Guide written by United Nations Publications and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-12-09 with Coffee categories.
The Coffee Guide is the world's most extensive, hands-on, and neutral source of information on the international coffee trade.
Global Corruption Report 2006
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Author : Transparency International
language : en
Publisher: Pluto Press
Release Date : 2005-12-20
Global Corruption Report 2006 written by Transparency International and has been published by Pluto Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-12-20 with Medical categories.
TI has once again shown its ability to combine research and policy analysis not just to shine a light on the deeply embedded problems of corruption ... but to propose progressive solutions. Former World Bank President James Wolfensohn on the Global Corruption ReportIn the health sector, corruption is a matter of life or death. It can take many forms: from medical professionals who sell medicines or services that should be freely available, to high-level government officials who embezzle money from health budgets, to pharmaceutical companies that buy influence over research agendas. The impact of corruption is always felt by the end user -- the sick person who is forced to pay over the odds or who is given unsafe, counterfeit medicines. The 2006 edition of Transparency International’s Global Corruption Report shows the impact that corruption has on health care in rich and poor countries. From high-level bribery in Costa Rica to informal payments in Hungary, case studies from around the world explore the characteristics of the health sector that make it so prone to corruption. In a special section dedicated to corruption in HIV/AIDS, the report warns that the large sums being poured into fighting the world’s deadliest diseases need to be safeguarded against abuse. There is also a detailed analysis of the problems of the pharmaceutical system.The report also offers an annual round-up of worldwide developments and tracks major trends in more than 40 countries.The Global Corruption Report 2006 is the only report of its kind, and is an essential reference source for anyone who wants the latest research on how corruption affects everything from health to education and the oil and gas industries.
World Development Report 2004 Overview
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Author :
language : en
Publisher: World Bank Publications
Release Date : 2003-01-01
World Development Report 2004 Overview written by and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-01-01 with Economic development categories.
Inclusive." --Résumé de l'éditeur.