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Discount rates in disarray : evidence on flawed goodwill impairment testing

Gallery, Gerry T. - 2009

Carlin and Finch, this issue, compare goodwill impairment discount rates used by a sample of large Australian firms … opportunistically select goodwill discount rates subsequent to the 2005 introduction of International Financial Reporting Standards … (IFRS) in Australia. This is a worthwhile objective given that IFRS introduced an impairment regime, and within this regime …

Persistent link: https://www.econbiz.de/10009438362

Die ?konomik der Reputation

Tegtmeyer, Jan C. - 2004

Gegenstand dieser Arbeit ist die Betrachtung der Reputation eines Unternehmens aus ?konomischer Sicht. Die Zusammenfassung von Beurteilungen der Unternehmensaktivit?ten durch wirtschaftlich relevante Interessengruppen bildet eine Unternehmensreputation. Die Reputation wird hier mit einem...

Persistent link: https://www.econbiz.de/10009484796

Auditor attributes and their association with audit fees in Australia: an empirical study

Singh, Harjinder - 2010

This study investigates the existence of cartel pricing and anticompetitive behavior by the Big4 international providers of auditing services (resulting from the halving in the number of such providers from the Big8 to Big4). Increased audit market concentration, both globally and in Australia,...

Persistent link: https://www.econbiz.de/10009434882

Governance Structures, Ethnicity, and Audit Fees of Malaysian Listed Firms

Yatim, Puan; Kent, Pamela; Clarkson, Peter - 2006

This study examines the association between external audit fees, and board and audit committee characteristics of 736 Malaysian listed firms. It is hypothesised that good corporate governance practices reduce auditors' risk assessments, resulting in lower audit fees. Drawing on the existence of...

Persistent link: https://www.econbiz.de/10009441721

Board Characteristics and Audit Fees

Carcello, Joseph V.; Hermanson, Dana R.; Neal, Terry L.; … - 2002

This paper examines the relations between three board characteristics (independence, diligence, and expertise) and Big 6 audit fees for Fortune 1000 companies. To protect its reputation capital, avoid legal liability, and promote shareholder interests, a more independent, diligent, and expert...

Persistent link: https://www.econbiz.de/10009459080

Three Essays on Corporate Governance and Meeting-Beating or Missing Analyst Forecasts

Rickling, Maria F - 2011

The beginning of the 21st century was plagued with unprecedented instances of corporate fraud. In an attempt to address apparent non-existent or “broken” corporate governance policies, sweeping measures of financial reporting reform ensued, having specific requirements relating to the...

Persistent link: https://www.econbiz.de/10009460447

An Examination of Accounting and Auditing Issues Related to Strategic Environmental Initiatives

Litt, Barri A - 2011

Although corporate environmental accountability is receiving unprecedented attention in the United States from policy makers, the capital market, and the public at large, extant research is limited in its examination of the implications of strategic corporate environmental initiatives on...

Persistent link: https://www.econbiz.de/10009460502

Shareholder Ratification of The Auditor and Audit Market Competition

Dao, Mai TT - 2009

In my dissertation, I examine factors associated with firms’ submission of auditor selection for shareholder ratification and test if shareholder ratification of auditor selection is associated with the extent of price competition in the audit market (as measured by audit fees) and audit...

Persistent link: https://www.econbiz.de/10009460585

Internal audit department characteristics/activities and audit fees : some evidence from Hong Kong firms

Ho, Sandra; Hutchinson, Marion - 2010

This study provides preliminary support for the notion that internal audit function assists in reducing external audit effort and fees. Data on internal audit characteristics and activities are obtained from survey respondents of Hong Kong companies and audit fee model data are acquired from...

Persistent link: https://www.econbiz.de/10009483463

Examining product differentiation within the big 4 in the Australian audit market

Prasad, Ashna Lata, Accounting, Australian School of … - 2011

This study examines vertical product differentiation within the Big 4 audit firms in the Australian audit market and potential pricing effects resulting from this differentiation. Assuming a competitive Big 4 audit market, systematically higher prices pertaining to one particular Big 4 audit...

Persistent link: https://www.econbiz.de/10009484262