Public Equity and Audit Pricing in the U.S.

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

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Book Synopsis Public Equity and Audit Pricing in the U.S. by : Brad A. Badertscher

Download or read book Public Equity and Audit Pricing in the U.S. written by Brad A. Badertscher and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: To what degree are audit fees for U.S. firms with publicly traded equity higher than fees for otherwise similar firms with private equity? The answer is potentially important for evaluating regulatory regime design efficiency and for understanding audit demand and production economics. For U.S. firms with publicly-traded debt, we hold constant the regulatory regime, including mandated issuer reporting and auditor responsibilities. We vary equity ownership and thus public securities market contextual factors, including any related public firm audit fees from increased audit effort to reduce audit litigation risk and/or pure litigation risk premium (litigation channel effects). In cross-section, we find that audit fees for public equity firms are 20% to 22% higher than fees for otherwise similar private equity firms. Time-series comparisons for firms that change ownership status yield larger percentage fee increases (decreases) for those going public (private). Results are consistent with litigation channel effects giving rise to substantial incremental audit fees for U.S. firms with public equity ownership.

Public Equity and Audit Pricing in the United States

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ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Public Equity and Audit Pricing in the United States by : Brad A. Badertscher

Download or read book Public Equity and Audit Pricing in the United States written by Brad A. Badertscher and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: To what degree are audit fees for U.S. firms with publicly traded equity higher than fees for otherwise similar firms with private equity? The answer is potentially important for evaluating regulatory regime design efficiency and for understanding audit demand and production economics. For U.S. firms with publicly traded debt, we hold constant the regulatory regime, including mandated issuer reporting and auditor responsibilities. We vary equity ownership and thus public securities market contextual factors, including any related public firm audit fees from increased audit effort to reduce audit litigation risk and/or pure litigation risk premium (litigation channel effects). In cross-section, we find that audit fees for public equity firms are 20-22% higher than fees for otherwise similar private equity firms. Time-series comparisons for firms that change ownership status yield larger percentage fee increases (decreases) for those going public (private). Results are consistent with litigation channel effects giving rise to substantial incremental audit fees for U.S. firms with public equity ownership.

Country-Specific Risk and the Cost and Benefit of Audit Quality

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Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)

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Book Synopsis Country-Specific Risk and the Cost and Benefit of Audit Quality by : Edward B. Douthett

Download or read book Country-Specific Risk and the Cost and Benefit of Audit Quality written by Edward B. Douthett and published by . This book was released on 2004 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: We examine audit fees and returns to auditor reputation for Israeli entrepreneurs making initial public offerings (IPOs) of equity in U.S. capital markets. We find that the cost of audit quality in terms of audit fees is higher, and the benefit of audit quality in terms of IPO proceeds is lower for a sample of Israeli IPOs matched to a control sample of U.S. IPOs. The results suggest that the higher levels of country-specific risk in Israel are modifying the cost and benefits of audit quality for Israeli entrepreneurs selling securities in the U.S.

The Role of IRS Monitoring in Equity Pricing in Public Firms

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ISBN 13 :
Total Pages : 56 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis The Role of IRS Monitoring in Equity Pricing in Public Firms by : Sadok El Ghoul

Download or read book The Role of IRS Monitoring in Equity Pricing in Public Firms written by Sadok El Ghoul and published by . This book was released on 2013 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: We analyze the importance of Internal Revenue Service (IRS) monitoring to equity pricing in U.S. public firms. Our evidence from large samples implies that equity financing is cheaper when the probability of an IRS audit is higher, enabling investors to learn more about the firm. Reflecting its first-order economic impact, our coefficient estimates translate into the cost of equity capital falling, on average, by 58 basis points when the expected probability of an IRS audit rises from 30.51 percent (the 25th percentile in other data) to 45.86 percent (the 75th percentile). In evidence supporting our second prediction, we find that the link between IRS oversight and equity pricing is stronger in firms with relatively poor corporate governance. Consistent with recent theory on the corporate governance role that tax enforcement plays, our research suggests that a spillover benefit accompanying strict IRS monitoring is lower information asymmetry evident in equity financing costs.

Using Equity Audits to Create Equitable and Excellent Schools

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Publisher : Corwin Press
ISBN 13 : 145220831X
Total Pages : 153 pages
Book Rating : 4.4/5 (522 download)

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Book Synopsis Using Equity Audits to Create Equitable and Excellent Schools by : Linda Skrla

Download or read book Using Equity Audits to Create Equitable and Excellent Schools written by Linda Skrla and published by Corwin Press. This book was released on 2009-05-05 with total page 153 pages. Available in PDF, EPUB and Kindle. Book excerpt: Use the power of equity audits to help eliminate achievement gaps and educational bias! Grounded solidly in theory and the use of data, this resource provides practical, easy-to-implement strategies for effectively using equity audits to ensure a high-quality education for all students, regardless of socio-economic class. Readers will discover how to increase equity awareness at school and district levels and remedy inequalities in teacher quality, program design, and student achievement by using: A set of “inequity indicators” for evaluating schools, generating essential data, and identifying problem areas Nine skill sets for improved equity-oriented teaching Charts, graphs, and support materials that can be customized for specific settings

Government Auditing Standards - 2018 Revision

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Publisher : Lulu.com
ISBN 13 : 0359536395
Total Pages : 234 pages
Book Rating : 4.3/5 (595 download)

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Book Synopsis Government Auditing Standards - 2018 Revision by : United States Government Accountability Office

Download or read book Government Auditing Standards - 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.

Sports Finance 2018

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Publisher : MDPI
ISBN 13 : 3039210661
Total Pages : 178 pages
Book Rating : 4.0/5 (392 download)

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Book Synopsis Sports Finance 2018 by : Angel Barajas

Download or read book Sports Finance 2018 written by Angel Barajas and published by MDPI. This book was released on 2019-10-16 with total page 178 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sports economics is a relatively new field of research that is experiencing rapid growth in the economics literature. The importance of the sports industry to economies coupled with the availability of financial and productivity data have made the study of sports economics a useful avenue for exploring research questions that have eluded mainstream economics fields. The main goal of this Special Issue of the International Journal of Financial Studies is to encourage theoretical and applied research in sports economics, which is of interest to both academics and practitioners. For this purpose, this Special Issue on “Sports Finance” invites papers on topics, such as, but not limited to, salary determination, ticket pricing, revenue sharing, salary caps, competitive balance, new stadium financing, rival league behavior, determinants of revenue, television and media, tournament prize structures, financial distress in professional sports, financial fair play, financial control of sports clubs, Third Party Ownership, financial efficiency in professional sports, budget constrains and sport performance, financial information of sports, ownership of professional sport clubs and Crowdfunding in sports. Papers on both professional and amateur sports are welcome.

Monthly Catalogue, United States Public Documents

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Publisher :
ISBN 13 :
Total Pages : 1690 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis Monthly Catalogue, United States Public Documents by :

Download or read book Monthly Catalogue, United States Public Documents written by and published by . This book was released on 1991 with total page 1690 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Monthly Catalogue, United States Public Documents

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ISBN 13 :
Total Pages : 1066 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis Monthly Catalogue, United States Public Documents by : United States. Superintendent of Documents

Download or read book Monthly Catalogue, United States Public Documents written by United States. Superintendent of Documents and published by . This book was released on 1923 with total page 1066 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Financial Report of the United States Government

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Publisher :
ISBN 13 :
Total Pages : 260 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis Financial Report of the United States Government by :

Download or read book Financial Report of the United States Government written by and published by . This book was released on 2009 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt:

United States Congressional Serial Set Catalog

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Publisher :
ISBN 13 :
Total Pages : 756 pages
Book Rating : 4.3/5 (243 download)

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Book Synopsis United States Congressional Serial Set Catalog by :

Download or read book United States Congressional Serial Set Catalog written by and published by . This book was released on 1989 with total page 756 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Accounting firm consolidation selected large public company views on audit fees, quality, independence, and choice.

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Publisher : DIANE Publishing
ISBN 13 : 1428938915
Total Pages : 57 pages
Book Rating : 4.4/5 (289 download)

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Book Synopsis Accounting firm consolidation selected large public company views on audit fees, quality, independence, and choice. by :

Download or read book Accounting firm consolidation selected large public company views on audit fees, quality, independence, and choice. written by and published by DIANE Publishing. This book was released on with total page 57 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Private Equity Accounting, Investor Reporting, and Beyond

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Publisher : FT Press
ISBN 13 : 0133761525
Total Pages : 320 pages
Book Rating : 4.1/5 (337 download)

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Book Synopsis Private Equity Accounting, Investor Reporting, and Beyond by : Mariya Stefanova

Download or read book Private Equity Accounting, Investor Reporting, and Beyond written by Mariya Stefanova and published by FT Press. This book was released on 2015-02-26 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: Today's only advanced comprehensive guide to private equity accounting, investor reporting, valuations and performance measurement provides a complete update to reflect the latest standards and best practices, as well as the author's unique experience teaching hundreds of fund professionals. In Private Equity Accounting, Investor Reporting and Beyond Mariya Stefanova brings together comprehensive advanced accounting guidance and advice for all private equity practitioners and fund accountants worldwide: information once available only by learning from peers. Replete with up-to-date, user-friendly examples from all main jurisdictions, this guide explains the precise workings and lifecycles of private equity funds; reviews commercial terms; evaluates structures and tax treatments; shows how to read Limited Partnership Agreements; presents best-practice details and processes, and identifies costly pitfalls to avoid.

U.S. Tax Shelter Industry

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Publisher :
ISBN 13 :
Total Pages : 904 pages
Book Rating : 4.0/5 (13 download)

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Book Synopsis U.S. Tax Shelter Industry by : United States. Congress. Senate. Committee on Governmental Affairs. Permanent Subcommittee on Investigations

Download or read book U.S. Tax Shelter Industry written by United States. Congress. Senate. Committee on Governmental Affairs. Permanent Subcommittee on Investigations and published by . This book was released on 2004 with total page 904 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Handbook of Public Finance

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Publisher : Springer Science & Business Media
ISBN 13 : 1402078641
Total Pages : 553 pages
Book Rating : 4.4/5 (2 download)

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Book Synopsis Handbook of Public Finance by : Jürgen Backhaus

Download or read book Handbook of Public Finance written by Jürgen Backhaus and published by Springer Science & Business Media. This book was released on 2006-01-16 with total page 553 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Handbook of Public Finance provides a definitive source, reference, and text for the field of public finance. In 18 chapters it surveys the state of the art - the tradition and breadth of the field but also its current status and recent developments. The Handbook's intellectual foundation and orientation is truly multidisciplinary. Throughout its examination of the standard material of public finance, it explores the connections between that material and such neighboring fields as political science, sociology, law, and public administration. The editors and contributors to the Handbook are distinguished scholars who write clearly and accessibly about the political economy of government budgets and their policy implications. To address the needs and interests of international scholars, they place European issues next to the American agenda and give attention to the issues of transformation in Central Eastern Europe and elsewhere. General Editors: Jürgen G. Backhaus, University of Erfurt Richard E. Wagner, George Mason University Contributors: Andy H. Barnett, Charles B. Blankart, Thomas E. Borcherding, Rainald Borck, Geoffrey Brennan, Giuseppe Eusepi, J. Stephen Ferris, Fred E. Folvary, Andrea Garzoni, Heinz Grossekettaler, Walter Hettich, Scott Hinds, Randall G. Holcombe, Jean-Michel Josselin, Carla Marchese, Alain Marciano, William S. Peirce, Nicholas Sanchez, David Schap, A. Allan Schmid, Russell S. Sobel, Stanley L. Winer, Bruce Yandle.

The Common Cents Stock Pricing Act of 1997

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Publisher :
ISBN 13 :
Total Pages : 260 pages
Book Rating : 4.3/5 (121 download)

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Book Synopsis The Common Cents Stock Pricing Act of 1997 by : United States. Congress. House. Committee on Commerce. Subcommittee on Finance and Hazardous Materials

Download or read book The Common Cents Stock Pricing Act of 1997 written by United States. Congress. House. Committee on Commerce. Subcommittee on Finance and Hazardous Materials and published by . This book was released on 1997 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Monthly Catalog of United States Government Publications

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Publisher :
ISBN 13 :
Total Pages : 726 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis Monthly Catalog of United States Government Publications by :

Download or read book Monthly Catalog of United States Government Publications written by and published by . This book was released on 1991 with total page 726 pages. Available in PDF, EPUB and Kindle. Book excerpt: