Results 41 to 50 of about 1,383 (302)

The Effects of Auditor Tenure on Fraud and Its Detection [PDF]

The Accounting Review, 2017
ABSTRACT We examine the strategic effects of auditor tenure on the auditor's testing strategy and the manager's inclination to commit fraud. Most empirical studies conclude that longer tenure improves audit quality. Proponents of restricting tenure argue that longer tenure impairs auditor independence and a “fresh look” from a new ...
Evelyn R. Patterson, J. Reed Smith, Samuel L. Tiras   +2 more
openaire   +1 more source

Effects of Outsourced Agricultural Extension Services on the Technical Efficiency and Financial Returns of Soybean Farms in Northern Cameroon

Agribusiness, EarlyView.
ABSTRACT In the agricultural landscape of most developing countries, the last decade has witnessed the expansion of outsourced agricultural extension services. Private firms and nongovernmental organizations focused on delivering agricultural extension and advisory services to farmers have emerged.
Boris D. Soh Wenda, Doria A. Medondjeu, Dorothy E. Fon, Stefan Sieber   +3 more
wiley   +1 more source

The Herfindahl neutral point: A firm‐level threshold for managing market concentration with evidence from US hog packing

American Journal of Agricultural Economics, EarlyView.
Abstract This paper derives a firm‐level threshold, the Herfindahl Neutral Point, from the standard concentration index used in merger review. At this threshold, a marginal expansion leaves the index unchanged. Firms below the threshold reduce concentration when they expand; firms above it increase concentration.
Andrew J. Keller, Krishna P. Paudel
wiley   +1 more source

The Role of Auditor Characteristics in Key Audit Matters Disclosures: Evidence from Indonesian Listed Manufacturing Companies

Jurnal Dinamika Akuntansi dan Bisnis
This study examined the influence of auditor characteristics on Key Audit Matters (KAM) disclosure. The independent variables are audit firm reputation, audit fees, auditor industry specialization, auditor rotation, and audit tenure.
Khairul Insan Al Amin, R. R. Sri Handayani   +1 more
doaj   +1 more source

The role of venture‐financed startups in innovation for US agriculture

American Journal of Agricultural Economics, EarlyView.
Abstract To evaluate the role played by startup companies in the innovation ecosystem of US agriculture, we compile a unique dataset of 6024 new entrants founded 1987–2019 that details their financing lifecycles, annual economic performance, and patenting activities.
Gregory D. Graff, Charles A. W. de Grazia, Nicholas E. Rada   +2 more
wiley   +1 more source

Neighborhood social environments and mental health among youth and adults in public housing

American Journal of Community Psychology, EarlyView.
Abstract Neighborhoods influence health in part through social processes. However, little is known about how multiple neighborhood social processes co‐occur, or about within (vs. between) neighborhood variation in social processes and health. This study asked how residents of a large public housing development describe their neighborhood and used ...
Jane Leer, Lindsay Lanteri, Rebekah Levine Coley, Samantha Teixeira   +3 more
wiley   +1 more source

Per‐ and Polyfluoroalkyl Substances (PFAS) Exposure Profiles and Their Predictors in a Study of US Volunteer Firefighters

American Journal of Industrial Medicine, EarlyView.
ABSTRACT Introduction Firefighters may experience occupational exposure to per‐ and polyfluoroalkyl substances (PFAS). Volunteer firefighters make up 65% of the US fire service, but their serum PFAS profiles have not been well characterized. This study aims to (1) describe PFAS serum profiles among US volunteer firefighters from 9 states enrolled in ...
Katherine A. Lubina, Zorimar Rivera‐Núñez, Miriam M. Calkins, Robert Laumbach, Shou‐En Lu, Jefferey L. Burgess, Elena Austin, Derrick L. Edwards, Maria D. H. Koeppel, Jaclyn M. Goodrich, Zhihua (Tina) Fan, Chang Ho Yu, Kaleigh M. Hinton, Casey C. Grant, Brian Kubiel, Daniel Roy, Judith M. Graber   +16 more
wiley   +1 more source

The Role of Auditor Characteristics on Tax Avoidance

Jurnal Akuntansi
Purpose - This study aims to explore the role of auditor characteristics on the practice of tax avoidance in Indonesia. Auditor characteristics are determined from the auditor industry specialization, audit opinion, audit tenure, and audit fee. Meanwhile,
Hendi Hendi, Sherly Sherly
doaj   +1 more source

The Insistence of Blackness and the Persistence of Antiblackness in Ireland

Australian Journal of Social Issues, EarlyView.
ABSTRACT This paper positions Ireland as a critical site for examining the insistence of blackness and an antiblackness created and sustained through Irish ethnonationalist imaginaries and exclusionary processes. Drawing on connected sociologies and Irish Black Studies, this enquiry argues that antiblackness in Ireland operates as a generational force,
Philomena Mullen
wiley   +1 more source

ROTASI DAN KUALITAS AUDIT: EVALUASI ATAS KEBIJAKAN MENTERI KEUANGAN KMK NO. 423/KMK.6/2002 TENTANG JASA AKUNTAN PUBLIK

Jurnal Akuntansi dan Keuangan Indonesia, 2011
Auditor’s independency is a foundation of the public trust to public accountant profession and is one important factor for assessing audit quality. Regulators expect that the longer the audit tenure (long term relationship between auditor and client ...
Sylvia Veronica Siregar, Fitriany Fitriany, Arie Wibowo, Viska Anggraita   +3 more
doaj   +1 more source