منابع مشابه
independent auditor changes and information transparency of listed companies in tehran stock exchange (tse) independent auditor changes and information transparency of listed companies in tehran stock exchange (tse) independent auditor changes and information transparency of listed companies in tehran stock exchange (tse) independent auditor changes and information transparency of listed companies in tehran stock exchange (tse)
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متن کاملAuditor tenure and rotation
There has been a long-standing debate as to the relative merits of mandatory auditor rotation. In the United States (US), Section 203 of the Sarbanes-Oxley Act (2002) (SOX) requires rotation of the lead engagement partner and the concurring review partner at least once every five years. Section 207 also requires a study on the potential effects of mandatory audit firm rotation. After conducting...
متن کاملOver- and Under-Bidding in Tendering
Consider a government tendering the right to operate, for example, an airport, telecommunication network, or utility. There is an “incumbent bidder” who owns a complement or substitute facility, and one entering “new bidder”. With a “standard auction” on the payment to the government, the incumbent is willing to bid higher than its expected profit from the facility as winning implies that it is...
متن کاملMarket Competition and Auditor Independence
n the past two years, Australia and other jurisdictions have again witnessed a series of unsignalled corporate collapses. As with previous generations of corporate collapse several have been associated with questionable accounting policies and concerns with auditing quality. With the decomposition of the former global auditing firm once known as Arthur Andersen, the implications for the account...
متن کاملEstimation risk and auditor conservatism
Estimation risk occurs when individuals form beliefs about parameters that are unknown. We examine how auditors respond to the estimation risk that arises when they form beliefs about the likelihood of client bankruptcy. We argue that auditors are likely to become more conservative when facing higher estimation risk because they are risk-averse. We find that estimation risk is of first-order im...
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ژورنال
عنوان ژورنال: Accounting, Auditing & Accountability Journal
سال: 1998
ISSN: 0951-3574
DOI: 10.1108/09513579810207319