Us Listed Foreign Companies Choice Of A Us Based Versus Home Country Based Big N Principal Auditor And The Effect On Audit Fees And Earnings Quality

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US-Listed Foreign Companies' Choice of a US-Based Versus Home Country-Based Big N Principal Auditor and the Effect on Audit Fees and Earnings Quality

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

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Book Synopsis US-Listed Foreign Companies' Choice of a US-Based Versus Home Country-Based Big N Principal Auditor and the Effect on Audit Fees and Earnings Quality by : Sharad Asthana

Download or read book US-Listed Foreign Companies' Choice of a US-Based Versus Home Country-Based Big N Principal Auditor and the Effect on Audit Fees and Earnings Quality written by Sharad Asthana and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: We examine why U.S.-listed foreign companies choose to have a U.S.-based (rather than home country-based) Big N firm as their principal auditor for SEC reporting purposes and the effects of that choice for audit fees and earnings quality. We find that the likelihood of the Big N principal auditor being U.S.-based is decreasing in client size and the level of investor protection in the home country, and increasing in the proportion of income earned outside the home country. We also find compelling evidence that U.S.-based Big N auditors are associated with higher-quality earnings (albeit for a higher fee), despite two factors -- the greater distance between the U.S.-based (vis-à-vis home country-based) Big N auditor and the client, and the likelihood that much of the audit work is done outside the U.S. -- which potentially could lower the earnings quality of the U.S.-listed foreign client when the Big N principal auditor is U.S.-based. Overall, our study suggests that the higher fees associated with a U.S.-based Big N principal auditor is not just price protection; rather, U.S.-based Big N principal auditors are also improving the financial reporting environment by reporting higher-quality audited earnings for their U.S.-listed foreign clients.

US-listed Foreign Companies' Choice of a US-based Vs. Home Country-based Big N Principal Auditor and the Effect on Audit Fees and Earnings Quality

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

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Book Synopsis US-listed Foreign Companies' Choice of a US-based Vs. Home Country-based Big N Principal Auditor and the Effect on Audit Fees and Earnings Quality by : Sharad Asthana

Download or read book US-listed Foreign Companies' Choice of a US-based Vs. Home Country-based Big N Principal Auditor and the Effect on Audit Fees and Earnings Quality written by Sharad Asthana and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: We examine why US-listed foreign companies choose to have a US-based (rather than home country-based) Big N firm as their principal auditor for SEC reporting purposes and the effects of that choice for audit fees and earnings quality. We find that the likelihood of the Big N principal auditor being US-based is decreasing in client size and the level of investor protection in the home country, and increasing in the proportion of income earned outside the home country. We also find compelling evidence that US-based Big N auditors are associated with higher quality earnings (albeit for a higher fee), despite two factors - the greater distance between the US-based (vis-à-vis home country-based) Big N auditor and the client, and the likelihood that much of the audit work is done outside the US - which potentially could lower the earnings quality of the US-listed foreign client when the Big N principal auditor is US-based. Overall, our study suggests that the higher fees associated with a US-based Big N principal auditor is not just price protection; rather, US-based Big N principal auditors are also improving the financial reporting environment by reporting higher quality audited earnings for their US-listed foreign clients.

The Routledge Companion to Auditing

Author : David Hay
Publisher : Routledge
ISBN 13 : 1136210350
Total Pages : 387 pages
Book Rating : 4.1/5 (362 download)

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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.

Earnings Management

Author : Joshua Ronen
Publisher : Springer Science & Business Media
ISBN 13 : 0387257713
Total Pages : 587 pages
Book Rating : 4.3/5 (872 download)

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Book Synopsis Earnings Management by : Joshua Ronen

Download or read book Earnings Management written by Joshua Ronen and published by Springer Science & Business Media. This book was released on 2008-08-06 with total page 587 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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?

Auditor Going Concern Reporting

Author : Marshall A. Geiger
Publisher : Routledge
ISBN 13 : 1000392031
Total Pages : 160 pages
Book Rating : 4.0/5 (3 download)

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Book Synopsis Auditor Going Concern Reporting by : Marshall A. Geiger

Download or read book Auditor Going Concern Reporting written by Marshall A. Geiger and published by Routledge. This book was released on 2021-06-09 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditor reporting on going-concern-related uncertainties remains one of the most challenging issues faced by external auditors. Business owners, market participants and audit regulators want an early warning of impending business failure. However, companies typically do not welcome audit opinions indicating uncertainty regarding their future viability. Thus, the auditor’s decision to issue a "going concern opinion" (GCO) is a complex and multi-layered one, facing a great deal of tension. Given such a rich context, academic researchers have examined many facets related to an auditor’s decision to issue a GCO. This monograph reviews and synthesizes 182 recent GCO studies that have appeared since the last significant review published in 2013 through the end of 2019. The authors categorize studies into the three broad areas of GCO: (1) determinants, (2) accuracy and (3) consequences. As an integral part of their synthesis, they summarize the details of each study in several user-friendly tables. After discussing and synthesizing the research, they present a discussion of opportunities for future research, including issues created or exacerbated as a result of the global COVID-19 pandemic. This monograph will be of assistance to researchers interested in exploring this area of auditor responsibility. It will also be of interest to auditing firms and individual practitioners wanting to learn what academic research has examined and found regarding this challenging aspect of audit practice. Auditing standard-setters and regulators will find it of interest as the authors review numerous studies examining issues related to audit policy and regulation, and their effects on GCO decisions. The examination of GCO research is extremely timely given the financial and business disruption caused by the worldwide COVID-19 pandemic. This unprecedented global event has caused companies, auditors and professional bodies to revisit and reassess their approach to going concern, and to think even more deeply about this fundamental business imperative.

Financial Gatekeepers

Author : Yasuyuki Fuchita
Publisher : Brookings Institution Press
ISBN 13 : 0815729820
Total Pages : 216 pages
Book Rating : 4.8/5 (157 download)

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Book Synopsis Financial Gatekeepers by : Yasuyuki Fuchita

Download or read book Financial Gatekeepers written by Yasuyuki Fuchita and published by Brookings Institution Press. This book was released on 2007-02-01 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Brookings Institution Press and Nomura Institute of Capital Markets Research publication Developed country capital markets have devised a set of institutions and actors to help provide investors with timely and accurate information they need to make informed investment decisions. These actors have become known as "financial gatekeepers" and include auditors, financial analysts, and credit rating agencies. Corporate financial reporting scandals in the United States and elsewhere in recent years, however, have called into question the sufficiency of the legal framework governing these gatekeepers. Policymakers have since responded by imposing a series of new obligations, restrictions, and punishments—all with the purpose of strengthening investor confidence in these important actors. Financial Gatekeepers provides an in-depth look at these new frameworks, especially in the United States and Japan. How have they worked? Are further refinements appropriate? These are among the questions addressed in this timely and important volume. Contributors include Leslie Boni (University of New Mexico), Barry Bosworth (Brookings Institution), Tomoo Inoue (Seikei University), Zoe-Vonna Palmrose (University of Southern California), Frank Partnoy (University of San Diego School of Law), George Perry (Brookings Institution), Justin Pettit (UBS), Paul Stevens (Investment Company Institute), Peter Wallison (American Enterprise Institute).

Company Auditing

Author : T. A. Lee
Publisher :
ISBN 13 : 9780852582435
Total Pages : 197 pages
Book Rating : 4.5/5 (824 download)

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Book Synopsis Company Auditing by : T. A. Lee

Download or read book Company Auditing written by T. A. Lee and published by . This book was released on 1986 with total page 197 pages. Available in PDF, EPUB and Kindle. Book excerpt: The third edition of this text explains the concepts and practice of auditing, providing a means of understanding both the work of the auditor and the audit function. Court cases affecting the work of the auditor are discussed, and the sections on audit practice have been revised.

The Benefits and Costs of Group Affiliation

Author : Stijn Claessens
Publisher :
ISBN 13 :
Total Pages : 36 pages
Book Rating : 4.:/5 (16 download)

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Book Synopsis The Benefits and Costs of Group Affiliation by : Stijn Claessens

Download or read book The Benefits and Costs of Group Affiliation written by Stijn Claessens and published by . This book was released on 2002 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper investigates the benefits and associated agency costs of using internal capital markets through affiliating with groups using data of two thousand firms from nine East Asian economies between 1994-96. We find that mature and slow-growing firms with ownership structures more likely to create agency problems gain more from group affiliation, while young and high-growth firms more likely lose. Agency problems are important explanatory factors of firm value in economies outside Japan, but less so in Japan. Consistent with the literature, financially-constrained firms benefit from group affiliation. Our results are robust to different time periods and estimation techniques.

Model Rules of Professional Conduct

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)

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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.

The Financial Crisis Inquiry Report

Author : Financial Crisis Inquiry Commission
Publisher : Cosimo, Inc.
ISBN 13 : 1616405414
Total Pages : 692 pages
Book Rating : 4.6/5 (164 download)

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Book Synopsis The Financial Crisis Inquiry Report by : Financial Crisis Inquiry Commission

Download or read book The Financial Crisis Inquiry Report written by Financial Crisis Inquiry Commission and published by Cosimo, Inc.. This book was released on 2011-05-01 with total page 692 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Financial Crisis Inquiry Report, published by the U.S. Government and the Financial Crisis Inquiry Commission in early 2011, is the official government report on the United States financial collapse and the review of major financial institutions that bankrupted and failed, or would have without help from the government. The commission and the report were implemented after Congress passed an act in 2009 to review and prevent fraudulent activity. The report details, among other things, the periods before, during, and after the crisis, what led up to it, and analyses of subprime mortgage lending, credit expansion and banking policies, the collapse of companies like Fannie Mae and Freddie Mac, and the federal bailouts of Lehman and AIG. It also discusses the aftermath of the fallout and our current state. This report should be of interest to anyone concerned about the financial situation in the U.S. and around the world.THE FINANCIAL CRISIS INQUIRY COMMISSION is an independent, bi-partisan, government-appointed panel of 10 people that was created to "examine the causes, domestic and global, of the current financial and economic crisis in the United States." It was established as part of the Fraud Enforcement and Recovery Act of 2009. The commission consisted of private citizens with expertise in economics and finance, banking, housing, market regulation, and consumer protection. They examined and reported on "the collapse of major financial institutions that failed or would have failed if not for exceptional assistance from the government."News Dissector DANNY SCHECHTER is a journalist, blogger and filmmaker. He has been reporting on economic crises since the 1980's when he was with ABC News. His film In Debt We Trust warned of the economic meltdown in 2006. He has since written three books on the subject including Plunder: Investigating Our Economic Calamity (Cosimo Books, 2008), and The Crime Of Our Time: Why Wall Street Is Not Too Big to Jail (Disinfo Books, 2011), a companion to his latest film Plunder The Crime Of Our Time. He can be reached online at www.newsdissector.com.

Taxing Corporate Income in the 21st Century

Author : Alan J. Auerbach
Publisher : Cambridge University Press
ISBN 13 : 1139464515
Total Pages : 401 pages
Book Rating : 4.1/5 (394 download)

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Book Synopsis Taxing Corporate Income in the 21st Century by : Alan J. Auerbach

Download or read book Taxing Corporate Income in the 21st Century written by Alan J. Auerbach and published by Cambridge University Press. This book was released on 2007-04-16 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book was first published in 2007. Most countries levy taxes on corporations, but the impact - and therefore the wisdom - of such taxes is highly controversial among economists. Does the burden of these taxes fall on wealthy shareowners, or is it passed along to those who work for, or buy the products of, corporations? Can a country with high corporate taxes remain competitive in the global economy? This book features research by leading economists and accountants that sheds light on these and related questions, including how taxes affect corporate dividend policy, stock market value, avoidance, and evasion. The studies promise to inform both future tax policy and regulatory policy, especially in light of the Sarbanes-Oxley Act and other actions by the Securities and Exchange Commission that are having profound effects on the market for tax planning and auditing in the wake of the well-publicized accounting scandals in Enron and WorldCom.

Doing Business 2020

Author : World Bank
Publisher : World Bank Publications
ISBN 13 : 1464814414
Total Pages : 241 pages
Book Rating : 4.4/5 (648 download)

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Book Synopsis Doing Business 2020 by : World Bank

Download or read book Doing Business 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-21 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.

At the Forefront, Looking Ahead

Author : Amir Sasson
Publisher :
ISBN 13 : 9788215031408
Total Pages : 274 pages
Book Rating : 4.0/5 (314 download)

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Book Synopsis At the Forefront, Looking Ahead by : Amir Sasson

Download or read book At the Forefront, Looking Ahead written by Amir Sasson and published by . This book was released on 2018 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt:

U.S. Regulation of the International Securities and Derivatives Markets

Author :
Publisher : Aspen Law & Business Publishers
ISBN 13 :
Total Pages : 254 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis U.S. Regulation of the International Securities and Derivatives Markets by :

Download or read book U.S. Regulation of the International Securities and Derivatives Markets written by and published by Aspen Law & Business Publishers. This book was released on 2002 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Wiley CPA Exam Review 2013

Author : O. Ray Whittington
Publisher : John Wiley & Sons
ISBN 13 : 1118419596
Total Pages : 1106 pages
Book Rating : 4.1/5 (184 download)

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Book Synopsis Wiley CPA Exam Review 2013 by : O. Ray Whittington

Download or read book Wiley CPA Exam Review 2013 written by O. Ray Whittington and published by John Wiley & Sons. This book was released on 2012-11-28 with total page 1106 pages. Available in PDF, EPUB and Kindle. Book excerpt: Everything today's CPA candidates need to pass the CPA Exam Published annually, this Financial Accounting and Reporting volume of the comprehensive four-volume paperback reviews all current AICPA content requirements in financial accounting and reporting. Many of the questions are taken directly from previous CPA exams. With 3,800 multiple-choice questions in all four volumes, these study guides provide all the information candidates need to master in order to pass the computerized Uniform CPA Examination. Its unique modular format helps you zero in on those areas that need more attention and organize your study program. Complete sample exam The most effective system available to prepare for the CPA exam—proven for over thirty years Timely—up-to-the-minute coverage for the computerized exam Contains all current AICPA content requirements in financial accounting and reporting Unique modular format—helps candidates zero in on areas that need work, organize their study program, and concentrate their efforts Comprehensive questions—over 3,800 multiple-choice questions and their solutions in the four volumes Guidelines, pointers, and tips—show how to build knowledge in a logical and reinforcing way Other titles by Whittington: Audit Sampling: An Introduction, Fifth Edition Wiley CPA Exam Review 2013 arms test-takers with detailed outlines, study guidelines, and skill-building problems to help candidates identify, focus on, and master the specific topics that need the most work.

Wiley CPA Examination Review, Outlines and Study Guides

Author : Patrick R. Delaney
Publisher : John Wiley & Sons
ISBN 13 : 1118283384
Total Pages : 1465 pages
Book Rating : 4.1/5 (182 download)

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Book Synopsis Wiley CPA Examination Review, Outlines and Study Guides by : Patrick R. Delaney

Download or read book Wiley CPA Examination Review, Outlines and Study Guides written by Patrick R. Delaney and published by John Wiley & Sons. This book was released on 2012-06-15 with total page 1465 pages. Available in PDF, EPUB and Kindle. Book excerpt: The #1 CPA exam review self-study leader The CPA exam review self-study program more CPA candidates turn to take the test and pass it, Wiley CPA Exam Review 39th Edition contains more than 4,200 multiple-choice questions and includes complete information on the Task Based Simulations. Published annually, this comprehensive two-volume paperback set provides all the information candidates need to master in order to pass the new Uniform CPA Examination format. Features multiple-choice questions, new AICPA Task Based Simulations, and written communication questions, all based on the new CBT-e format Covers all requirements and divides the exam into 47 self-contained modules for flexible study Offers nearly three times as many examples as other CPA exam study guides With timely and up-to-the-minute coverage, Wiley CPA Exam Review 39th Edition covers all requirements for the CPA Exam, giving the candidate maximum flexibility in planning their course of study—and success.

International Financial Reporting and Analysis

Author : Ann Jorissen
Publisher :
ISBN 13 : 9781408075012
Total Pages : 869 pages
Book Rating : 4.0/5 (75 download)

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Book Synopsis International Financial Reporting and Analysis by : Ann Jorissen

Download or read book International Financial Reporting and Analysis written by Ann Jorissen and published by . This book was released on 2014-03-13 with total page 869 pages. Available in PDF, EPUB and Kindle. Book excerpt: This sixth edition of International Financial Reporting and Analysis has been fully updated for new international requirements reflecting changes in the IASB and IFRS whilst maintaining its effective conceptual approach in international reporting standards.New real world illustrations have been added and real life company accounts have been updated to include a wider range of companies from across the globe, ensuring this edition is truly international. This edition also comes with CourseMate and a companion website including PowerPoint slides, an Instructor’s Manual, a comprehensive Testbank and solutions to the end of chapter questions.