Although researches have extensively studied the relationship between audit quality and financial reporting, little has been said about the consequences to auditors of financial reporting failure in terms of impairment of the audit information role. Based in Taiwan’s unique setting, we...

Following International Accounting Standards (IAS) No. 39, Taiwan implemented the No. 34 and No. 36 Statement of Financial Accounting Standards (SFAS) that regulate the measurement and disclosure of financial instruments, respectively. Both IAS and Taiwan SFAS allowed companies to reclassifyʺ...

This study examines the effects of a joint audit on auditor’s report consensus and accuracy. We investigate whether a joint audit, particularly the report issued, improves an audit’s quality. We measure the audit’s quality using the degree of auditor consensus in the auditor’s report. We...

Fraudulent financial reporting is a matter of great social and economic concern. Managers may distort financial statements so as to present their companies more favorably to investors or creditors. On the other hand, auditors are the ones who are expected to identify fraudulent financial...

Very little is known about gender wage disparities in Kosovo and, to date, nothing is known about how such wage disparities evolve over time, particularly during the first few years spent by young workers in the labor market. More generally, not much is known about gender wage gaps in early...

Skills are a central source of high productivity and economic well-being. But what do we mean by productive skills? Both with regard to measurement and policy, the primary focus in the U.S. has been on academic skills, as measured by tests of reading, writing and math abilities and by...

This paper utilizes a joint (ordered probit) occupational attainment and wage determination model to examine the channels through which occupational segregation and pay discrimination affect the overall gender wage gap in different sectors of ownership in Egypt. Using a large data set drawn from...

In this study, the amount of skills, behavior and commitment of managers are investigated. For this study, which is descriptive in nature, the specialization model of Sorice, Ok Oh and Ditton. The statistical sample includes 420 staffs chosen from the four areas of education is the city of...

In this paper we analyze the links between health status (measured by selfreported illness occurrence) and individuals’ socioeconomic situation. Using the annual households surveys of Uruguay for the period 1991 to 2000, we compute probit models and find that men, unmarried, young people,...

In this paper we look at the income distribution by cohort in Chile. We construct a synthetic panel from cross section surveys and estimate the income distribution for cohorts born between 1902 and 1978. We then decompose the evolution of these distributions into age, year and cohort effects....