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Purpose – Prior studies examining the relation between the shareholdings by institutional investors and firm value have produced mixed results. These studies have assumed that a linear relation exists between corporate value and institutional shareholdings. The purpose of this study is to...
Persistent link: https://www.econbiz.de/10010741356
Purpose – Prior studies examining the relation between the shareholdings by institutional investors and firm value have produced mixed results. These studies have assumed that a linear relation exists between corporate value and institutional shareholdings. The purpose of this study is to...
Persistent link: https://www.econbiz.de/10014939855
/implications – The results show the importance of the auditing process and the impact of unethical actions on the firm, their auditor …
Persistent link: https://www.econbiz.de/10010814896
on audit sampling in a way that auditors (who are usually not statisticians) can apply them for auditing the quality of a …
Persistent link: https://www.econbiz.de/10010814912
bribery scandals, etc. and discusses ethics and auditing. Sums up that ethical scenarios examined herein, perhaps, contain …
Persistent link: https://www.econbiz.de/10014939533
on audit sampling in a way that auditors (who are usually not statisticians) can apply them for auditing the quality of a …
Persistent link: https://www.econbiz.de/10014940082
/implications – The results show the importance of the auditing process and the impact of unethical actions on the firm, their auditor …
Persistent link: https://www.econbiz.de/10014940248
In A Conceptual Framework for Auditing (Pratt & Van Peursem, 1993) it was argued that audit risk, materiality and … judgement are fundamental auditing concepts which should form a part of any conceptual framework. However, it was identified … adopted by the various professional bodies responsible for auditing standards in English speaking Pacific Rim countries and …
Persistent link: https://www.econbiz.de/10014940973
Purpose – The purpose of this paper is to add to the literature on the impact of the Morningstar ratings by examining the impact of individual stock ratings in the Hare and Tortoise portfolios. Design/methodology/approach – This study uses an event study approach, where the effect of the...
Persistent link: https://www.econbiz.de/10010540355
investments. Design/methodology/approach – A sample of 101 syllabi of the first investments course taught in various AACSB … components and their weights, and course contents based on various investments topics. Findings – Classroom practices of … investments professors differ considerably. There is virtually nothing that is universally applied by investments faculty. There …
Persistent link: https://www.econbiz.de/10009245367