A Study of Practice Office Region, Audit Quality, and Audit Fees-Why Would a Company Use a Non-local Practice Office?

Download A Study of Practice Office Region, Audit Quality, and Audit Fees-Why Would a Company Use a Non-local Practice Office? PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 51 pages
Book Rating : 4.:/5 (83 download)

DOWNLOAD NOW!


Book Synopsis A Study of Practice Office Region, Audit Quality, and Audit Fees-Why Would a Company Use a Non-local Practice Office? by : 林鈺麟

Download or read book A Study of Practice Office Region, Audit Quality, and Audit Fees-Why Would a Company Use a Non-local Practice Office? written by 林鈺麟 and published by . This book was released on 2012 with total page 51 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Auditor Locality, Audit Quality and Audit Pricing

Download Auditor Locality, Audit Quality and Audit Pricing PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 54 pages
Book Rating : 4.:/5 (129 download)

DOWNLOAD NOW!


Book Synopsis Auditor Locality, Audit Quality and Audit Pricing by : Jong-Hag Choi

Download or read book Auditor Locality, Audit Quality and Audit Pricing written by Jong-Hag Choi and published by . This book was released on 2013 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt: Using a large sample of audit client firms over the 2002-2005 period, this paper investigates whether and how the locality of auditor or the geographic proximity between auditors and clients affects audit quality and audit pricing. We use two measures of abnormal accruals to draw inferences about audit quality, and we differentiate local auditors from non-local auditors based on: (1) whether or not the practicing office of an audit engagement is located in the same metropolitan statistical area where the client is headquartered; and (2) whether or not the actual geographic distance between two cities where the auditor's practicing office and the client's headquarters are located is within 150 miles. Our empirical results reveal the following: First, clients of local auditors report significantly less absolute abnormal accruals and lower income-increasing (positive) abnormal accruals than clients of non-local auditors. This finding is consistent with the view that information advantages associated with local audits help local auditors constrain management's biased earnings reporting. Second, the audit fees paid to local auditors are lower than those paid to non-local auditors, suggesting that cost savings associated with local audits are sufficiently large to dominate potential fee premiums for high-quality local audits. Taken together, our results imply that local audits may enhance audit quality with lower audit fees charged to clients.

Audit Office Size, Audit Quality and Audit Pricing

Download Audit Office Size, Audit Quality and Audit Pricing PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 42 pages
Book Rating : 4.:/5 (129 download)

DOWNLOAD NOW!


Book Synopsis Audit Office Size, Audit Quality and Audit Pricing by : Jong-Hag Choi

Download or read book Audit Office Size, Audit Quality and Audit Pricing written by Jong-Hag Choi and published by . This book was released on 2013 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: Using a large sample of U.S. audit client firms over the period 2000-2005, this paper investigates whether and how the size of a local practice office within an audit firm (henceforth, office size) is a significant, engagement-specific factor determining audit quality and audit fees over and beyond audit firm size at the national level and auditor industry leadership at the city or office level. For our empirical tests, audit quality is measured by unsigned abnormal accruals, and the office size is measured in two different ways: one based on the number of audit clients in each office and the other based on a total of audit fees earned by each office. Our results show that the office size has significantly positive relations with both audit quality and audit fees even after controlling for national-level audit firm size and office-level industry expertise. These positive relations support the view that large local offices provide higher-quality audits, compared with small local offices and that such quality differences are priced in the market for audit services.

Federal Program Evaluations

Download Federal Program Evaluations PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 776 pages
Book Rating : 4.:/5 (31 download)

DOWNLOAD NOW!


Book Synopsis Federal Program Evaluations by :

Download or read book Federal Program Evaluations written by and published by . This book was released on 1984 with total page 776 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contains an inventory of evaluation reports produced by and for selected Federal agencies, including GAO evaluation reports that relate to the programs of those agencies.

Federal Evaluations

Download Federal Evaluations PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 1216 pages
Book Rating : 4.F/5 ( download)

DOWNLOAD NOW!


Book Synopsis Federal Evaluations by :

Download or read book Federal Evaluations written by and published by . This book was released on with total page 1216 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contains an inventory of evaluation reports produced by and for selected Federal agencies, including GAO evaluation reports that relate to the programs of those agencies.

2016 Catalog of Federal Domestic Assistance

Download 2016 Catalog of Federal Domestic Assistance PDF Online Free

Author :
Publisher :
ISBN 13 : 9780160936340
Total Pages : 1780 pages
Book Rating : 4.9/5 (363 download)

DOWNLOAD NOW!


Book Synopsis 2016 Catalog of Federal Domestic Assistance by : United States. Congress. Senate. Office of Management and Budget. Executive Office of the President

Download or read book 2016 Catalog of Federal Domestic Assistance written by United States. Congress. Senate. Office of Management and Budget. Executive Office of the President and published by . This book was released on 2016 with total page 1780 pages. Available in PDF, EPUB and Kindle. Book excerpt: Identifies and describes specific government assistance opportunities such as loans, grants, counseling, and procurement contracts available under many agencies and programs.

Defense Issues

Download Defense Issues PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 520 pages
Book Rating : 4.3/5 (91 download)

DOWNLOAD NOW!


Book Synopsis Defense Issues by :

Download or read book Defense Issues written by and published by . This book was released on with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt:

ACCOUNTING FOR PROFESSIONALS

Download ACCOUNTING FOR PROFESSIONALS PDF Online Free

Author :
Publisher : DADYMINDS PUBLISHERS INSIDER
ISBN 13 :
Total Pages : 649 pages
Book Rating : 4./5 ( download)

DOWNLOAD NOW!


Book Synopsis ACCOUNTING FOR PROFESSIONALS by : ANATH LEE WALES

Download or read book ACCOUNTING FOR PROFESSIONALS written by ANATH LEE WALES and published by DADYMINDS PUBLISHERS INSIDER. This book was released on 2024-06-14 with total page 649 pages. Available in PDF, EPUB and Kindle. Book excerpt: Book Description: Are you ready to unravel the mysteries of accounting and gain a comprehensive understanding of its role in the business world? Look no further than "Accounting for Professionals," a comprehensive guide designed to equip you with the knowledge and skills necessary to navigate the intricacies of accounting. This book takes you on a journey through the foundations of accounting, starting with an exploration of essential Accounting Terms and the universally recognized Generally Accepted Accounting Principles (GAAP). With a clear understanding of these concepts, you'll gain confidence in your ability to interpret and analyze financial data. Delve deeper into the world of accounting as you discover the power of Double-Entry Accounting and the crucial concepts of Debits and Credits. Through practical examples and clear explanations, you'll grasp the fundamental principles that form the backbone of accurate financial record-keeping. Journal Entries, Accounts Payable, and Accounts Receivable are vital components of the accounting process, and this book provides a detailed examination of each. Learn how to accurately record and track financial transactions, ensuring a clear and comprehensive financial picture. Financial Statements and Transaction Analysis hold the key to understanding a company's financial performance. With this book as your guide, you'll gain the skills to interpret these statements, analyze financial data, and make informed decisions that drive business success. Job Costing and the Cost of Goods Sold are essential aspects of managing costs and profitability. By mastering these concepts, you'll gain valuable insights into how businesses allocate costs and determine the true value of their products or services. Bookkeeping, Inventory, and Depreciation are critical elements of maintaining accurate financial records. Discover the best practices for recording transactions, tracking inventory, and understanding the impact of depreciation on a company's assets. Furthermore, this book sheds light on the distinction between Managerial Accounting and Financial Accounting, allowing you to appreciate the unique roles they play in providing insights for decision-making and meeting regulatory requirements. In the digital age, Accounting Software has become an indispensable tool for professionals. This book explores various accounting software options, their features, and how to leverage them to streamline financial processes and improve efficiency. Finally, gain mastery over the art of Budgeting and learn how to plan, control, and monitor financial resources effectively. With the principles and techniques outlined in this book, you'll be equipped to set realistic financial goals and achieve sustainable growth for your business. "Accounting for Professionals" is your comprehensive companion in the world of accounting, providing a clear and engaging exploration of essential topics. Whether you're a student, aspiring professional, or business owner, this book will empower you with the skills and knowledge to excel in the realm of accounting and financial management.

The Philippine Revenue Journal

Download The Philippine Revenue Journal PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 812 pages
Book Rating : 4.:/5 (89 download)

DOWNLOAD NOW!


Book Synopsis The Philippine Revenue Journal by :

Download or read book The Philippine Revenue Journal written by and published by . This book was released on 1983 with total page 812 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Practices and Tools for Servitization

Download Practices and Tools for Servitization PDF Online Free

Author :
Publisher : Springer
ISBN 13 : 3319765175
Total Pages : 434 pages
Book Rating : 4.3/5 (197 download)

DOWNLOAD NOW!


Book Synopsis Practices and Tools for Servitization by : Marko Kohtamäki

Download or read book Practices and Tools for Servitization written by Marko Kohtamäki and published by Springer. This book was released on 2018-05-31 with total page 434 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edited book intends to provide knowledge on tools and practices of servitization to facilitate the formulation and implementation of servitization-based strategies, service infusion and manufacturing service transition globally. Including 22 practically relevant contributions, this book aims to help scholars and practitioners seeking to facilitate servitization in companies through original perspectives and advanced thinking in related issues such as business models, strategic change, practices, processes, routines, value creation and appropriation. Employing practice theory as a useful frame, the contributions span theoretical approaches such as product-service systems, service science, services-dominant logic and cocreation, resource-based views, industrial organization and institutional theory. The book presents tools and frameworks to enable and support servitization and engender understanding of servitization-as-practice.

Public Accounting Firms

Download Public Accounting Firms PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 152 pages
Book Rating : 4.F/5 ( download)

DOWNLOAD NOW!


Book Synopsis Public Accounting Firms by : United States. General Accounting Office

Download or read book Public Accounting Firms written by United States. General Accounting Office and published by . This book was released on 2003 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Conflicts of Interest in the Financial Services Industry

Download Conflicts of Interest in the Financial Services Industry PDF Online Free

Author :
Publisher : Centre for Economic Policy Research
ISBN 13 : 9781898128793
Total Pages : 144 pages
Book Rating : 4.1/5 (287 download)

DOWNLOAD NOW!


Book Synopsis Conflicts of Interest in the Financial Services Industry by : Andrew Crockett

Download or read book Conflicts of Interest in the Financial Services Industry written by Andrew Crockett and published by Centre for Economic Policy Research. This book was released on 2003 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt: The fifth report in this series focuses on conflicts of interest that arise when a firm combines multiple lines of business, creating multiple interests. Conflicts between research and underwriting in investment banking and between auditing and consulting in accounting firms are investigated, as are the problems that arise from rating agencies providing consulting services and from universal banks combining commercial and investment banking. In the recent stock market collapse, confidence in the financial industry was shaken by numerous scandals. Beginning with Enron in 2001, scandals brought about the demise of prominent financial figures, damaged the reputation of premiere firms and destroyed the global accounting giant Arthur Andersen. Central to this crisis was the exploitation of conflicts of interest. Research analysts at investment banks were found to be distorting information at the behest of underwriting departments eager to promote new issues. Auditors appeared to sanction misleading accounting in order to gain business for the consulting side of their firms. Policy response in the United States was quick. Large fines were levied and regulators compelled the separation of financial security function, constraining financial conglomerates. But are these new regulations and safeguards adequate protection? What costs do they impose on the industry? This fifth title in the ICMP/CEPR series of Geneva Reports on the World Economy examines the problem of conflicts of interest in the financial system. Conflicts of interest lead to a decrease in information that makes it harder for the system to provide savers wit the accurate, essential information that induces them to provide credit to borrowers. This study focuses on conflicts of interest that arise when a firm combines multiple lines of business, creating multiple interests. Conflicts between research and underwriting in investment banking and between auditing and consulting in accounting firms are investigated, as are the problems that arise from rating agencies providing consulting services and from universal banks combining commercial and investment banking. Determining the appropriate remedy for a conflict is a challenge because the elimination of conflicts may also eliminate benefits from economies of scope. This study examines five generic remedies: market discipline, regulation for increased transparency, supervisory oversight, separation of financial activities by function, and socialization of the collection and distribution of information. The authors apply this framework to assess critically the Sarbanes-Oxley Act and the Global Settlement between American regulators and investment banks.

Public Accounting Firms

Download Public Accounting Firms PDF Online Free

Author :
Publisher : DIANE Publishing
ISBN 13 : 9780756739683
Total Pages : 102 pages
Book Rating : 4.7/5 (396 download)

DOWNLOAD NOW!


Book Synopsis Public Accounting Firms by : Jeanette M. Franzel

Download or read book Public Accounting Firms written by Jeanette M. Franzel and published by DIANE Publishing. This book was released on 2004-03 with total page 102 pages. Available in PDF, EPUB and Kindle. Book excerpt: Following major failures in corp. financial reporting, the Sarbanes-Oxley Act of 2002 was enacted to protect investors through requirements intended to improve the accuracy and reliability of corp. disclosures and to restore investor confidence. The act strengthened auditor independence and improved audit quality. Mandatory audit firm rotation (setting a limit on the period of years a public accounting (PA) firm may audit a particular company's financial statements) was considered as a reform to enhance auditor independence and audit quality during the hearings that preceded the act, but it was not included in the act. This report studies the potential effects of requiring rotation of the PA firms that audit public companies registered with the SEC.

Tic

Download Tic PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 250 pages
Book Rating : 4.3/5 (555 download)

DOWNLOAD NOW!


Book Synopsis Tic by :

Download or read book Tic written by and published by . This book was released on 1981 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Buildings Energy Conservation

Download Buildings Energy Conservation PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 264 pages
Book Rating : 4.3/5 (126 download)

DOWNLOAD NOW!


Book Synopsis Buildings Energy Conservation by :

Download or read book Buildings Energy Conservation written by and published by . This book was released on 1985 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Federal Evaluations, 1980

Download Federal Evaluations, 1980 PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 1014 pages
Book Rating : 4.:/5 (891 download)

DOWNLOAD NOW!


Book Synopsis Federal Evaluations, 1980 by : United States. General Accounting Office

Download or read book Federal Evaluations, 1980 written by United States. General Accounting Office and published by . This book was released on 1980 with total page 1014 pages. Available in PDF, EPUB and Kindle. Book excerpt:

A Bibliography of Documents Issued by the GAO on Matters Related to ADP

Download A Bibliography of Documents Issued by the GAO on Matters Related to ADP PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 472 pages
Book Rating : 4.E/5 ( download)

DOWNLOAD NOW!


Book Synopsis A Bibliography of Documents Issued by the GAO on Matters Related to ADP by : United States. General Accounting Office

Download or read book A Bibliography of Documents Issued by the GAO on Matters Related to ADP written by United States. General Accounting Office and published by . This book was released on 1980 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt: