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The Board Of Directors And Prior Audit Opinions Influence On The Stock Market Reaction To Announced Auditor Changes
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Book Synopsis The Board of Director's and Prior Audit Opinion's Influence on the Stock Market Reaction to Announced Auditor Changes by : Wallace N. Davidson
Download or read book The Board of Director's and Prior Audit Opinion's Influence on the Stock Market Reaction to Announced Auditor Changes written by Wallace N. Davidson and published by . This book was released on 2000 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper studies a sample of firms that changed their auditors and examines the potential agency cost issues that may arise. We find that on average the stock market interprets auditor changes as an agency cost because the changes seem to be management entrenching events. We also document that board of director composition influences the stock market's interpretation of the auditor change announcements and therefore that a board of directors can protect firms from management entrenchment behavior.
Book Synopsis The Effect of Auditor Changes on Earnings, Opinions and Stock Prices by : Nancy Rueyhwa Mangold
Download or read book The Effect of Auditor Changes on Earnings, Opinions and Stock Prices written by Nancy Rueyhwa Mangold and published by . This book was released on 1984 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Changing Auditors and the Effect on Earnings, Auditors' Opinions, and Stock Prices by : Nancy Rueyhwa Mangold
Download or read book Changing Auditors and the Effect on Earnings, Auditors' Opinions, and Stock Prices written by Nancy Rueyhwa Mangold and published by . This book was released on 1988 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Stock Market Reaction to Audit Opinions Containing Reference to Other Auditors by : Mohammed Fida Abdul-Moatee Bahjatt
Download or read book Stock Market Reaction to Audit Opinions Containing Reference to Other Auditors written by Mohammed Fida Abdul-Moatee Bahjatt and published by . This book was released on 1982 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Public Company Auditor Changes and Big Eight Firms by : Donald K. McConnell
Download or read book Public Company Auditor Changes and Big Eight Firms written by Donald K. McConnell and published by . This book was released on 1983 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Market Reaction to Sanction-Related Auditor Changes by : Chien-Heng Jennifer Chang
Download or read book Market Reaction to Sanction-Related Auditor Changes written by Chien-Heng Jennifer Chang and published by . This book was released on 2009 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: According to Dye (1993), the audit is demanded for two reasons. The information role and insurance of auditing is long an important issue of auditing studies. Prior studies have examined the auditor's role in IPO market to test the information role and insurance role of audit market and got mixed results because of the limitation of data (Memon and Williams 1994; Willienborg 1999; Weber and Willenborg 2003). This study use a unique hand collected data of auditor indictments in Taiwan to examine the information role of auditors. The results of our study show that companies experienced negative market reaction around the dates their audiors were sanctioned. Consistent with Krishnamurthy et al. (2006), companies quickly replace their sanctioned predecessor auditors experience significantly positively market reactions. However, the market reward effect to switch Big N auditors does not found in our sample.
Author :United States Government Accountability Office Publisher :Lulu.com ISBN 13 :0359536395 Total Pages :234 pages Book Rating :4.3/5 (595 download)
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.
Book Synopsis The Auditor's Report and Investor Behavior by : Ralph W. Estes
Download or read book The Auditor's Report and Investor Behavior written by Ralph W. Estes and published by Free Press. This book was released on 1982 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Post-Sarbanes-Oxley Changes in the Composition of Boards by : Timothy G. Coville
Download or read book Post-Sarbanes-Oxley Changes in the Composition of Boards written by Timothy G. Coville and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The issue of the importance of the independent auditor's audit to the integrity of corporate financial statements has been a staple of the corporate governance and financial market functioning literature since the Securities Act of 1933 and the Securities Exchange Act of 1934. These acts required auditor attestation of corporate financial statements. Subsequent to the passage of the auditor attestation requirement, occasional financial reporting scandals erupted. None of these had the impact of the Enron/Worldcom scandals of 2001 and 2002. These scandals illustrated the ability of corporate management to game the corporation's financial statements, despite -- or perhaps with the tacit concurrence of -- the boards of directors of affected firms. Accordingly, much of the 2002 legal response to corporate financial reporting scandals came in the form of new corporate governance requirements on all publicly held firms. The impact of these requirements, however, differed between firms. Some firms had introduced use of independent directors and fully-independent committees prior to their being made compulsory in 2002. One instrument of control over corporate management that the board of directors possesses, in actuality or potentially, is control of the extent of the work of the independent auditors. The auditors' work can result in the board learning of accounting-related corporate mis- and malfeasance. Accordingly, the extent of the auditor's work is important and the obvious surrogate for this effort is the audit fee. "This investigation examines the effect on spending by listed firms for audit services attributable to the Sarbanes-Oxley Act of 2002 and related stock exchange regulations. It uses the difference-in-differences methodology to overcome endogeneity concerns. The results reveal that firms that were compelled by law to change their boards increased their spending on financial statement-related audit services more than did firms that had pre-adopted the Sarbanes-Oxley corporate board composition requirements."
Book Synopsis The Routledge Companion to Auditing by : David Hay
Download or read book The Routledge Companion to Auditing written by David Hay and published by Routledge. This book was released on 2014-09-15 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Audit Reports and Stock Markets by : Kim Ittonen
Download or read book Audit Reports and Stock Markets written by Kim Ittonen and published by University of Vaasa. This book was released on 2009 with total page 211 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tiivistelmä: Tilintarkastuskertomukset ja osakemarkkinat.
Author :United States. Congress. Senate. Committee on Governmental Affairs Publisher : ISBN 13 : Total Pages :108 pages Book Rating :4.:/5 (318 download)
Book Synopsis Financial Oversight of Enron by : United States. Congress. Senate. Committee on Governmental Affairs
Download or read book Financial Oversight of Enron written by United States. Congress. Senate. Committee on Governmental Affairs and published by . This book was released on 2002 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Fair Value Measurements by : International Accounting Standards Board
Download or read book Fair Value Measurements written by International Accounting Standards Board and published by . This book was released on 2006 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :United States. General Accounting Office Publisher :Nova Publishers ISBN 13 :9781604565034 Total Pages :154 pages Book Rating :4.5/5 (65 download)
Book Synopsis Audits of Public Companies by : United States. General Accounting Office
Download or read book Audits of Public Companies written by United States. General Accounting Office and published by Nova Publishers. This book was released on 2008 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Quarterly Journal of Business and Economics by :
Download or read book Quarterly Journal of Business and Economics written by and published by . This book was released on 2006 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :American Bar Association. House of Delegates Publisher :American Bar Association ISBN 13 :9781590318737 Total Pages :216 pages Book Rating :4.3/5 (187 download)
Book Synopsis Model Rules of Professional Conduct by : American Bar Association. House of Delegates
Download or read book Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Book Synopsis Government Auditing Standards by : Government Accounting Office
Download or read book Government Auditing Standards written by Government Accounting Office and published by www.Militarybookshop.CompanyUK. This book was released on 2012 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.
