ahmeti@yahoo.com Arben Dërmaku Assistant Profesor Faculty of Economics‚ University of Prishtina‚ adermaku@hotmail.com Abstract The aim of this paper is to determine the effects of stock prices following the announcement of audited financial reports of Slovenian and Croatian public interest entities. Our research is to study the importance of variables and their significance regarding the audit in explaining the reactions of stock price movements (fluctuations). In this study we have applied
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Justification of the huge salaries paid to some top athletes; an economic perspective. Over the last century there has been much research into the area of Labour Economics‚ and hence the determinants of supply‚ demand and wages for labour. In this essay‚ I will be looking at the unique example of the Sports Labour Market with specific focus on the European Football Market‚ and use various economic models to justify the huge salaries currently offered to top athletes within this field. The
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Conflict of Interest 1 Running head: CONFLICT OF INTEREST Auditor Independence‚ Conflict of Interest‚ and the Unconscious Intrusion of Bias Don A. Moore Carnegie Mellon University 5000 Forbes Avenue Pittsburgh‚ PA 15213 don.moore@alumni.carleton.edu Phone: 412-268-5968 Fax: 412-269-7345 George Loewenstein Carnegie Mellon University Lloyd Tanlu Harvard University Max H. Bazerman Harvard University The authors gratefully acknowledge the financial support of the American Accounting Association
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Auditor Rotation | Raising Auditor ’s Independence | Proposed By: Varun Basantani | Auditor Rotation- Raising Auditor ’s Independence ------------------------------------------------- Abstract: The question for mandatory audit rotation has been a concern to academics‚ investors‚ practitioners and the public at large. This paper is designed to determine the relationship between mandatory audit rotations and audit Independence. The paper makes an earnest effort to evaluate the need
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A & A U standards setting C C O U N T I N G D I T I N G Disclosure of the Engagement Partner in the Audit Report An International Perspective on the PCAOB Proposal By Jason Bergner and Ling Lin O n December 4‚ 2013‚ the PCAOB conducted an open meeting to reconsider its proposal to require the disclosure of the engagement partner (and certain other participants) in the audit report‚ as part of its efforts to improve transparency. The PCAOB is carefully considering the likely costs and benefits
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organization that support the objective of the project office‚ 3. Public’s Contribution‚ and 4. Loan obtained from Commercial Bank of Ethiopia (CBE). AAHCPO is in operation for the past 8 years and works under the regional administration and reports to the Addis Ababa City Administration as a budgetary institution. Currently the overhead of the HCPO is met through budgetary allocation; the housing construction cost is primarily funded through loans arrangement with Commercial Bank of Ethiopia
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The Institute of Chartered Accountants in Australia Addressing Unit 3BACF Accounting & Finance The role and function of external auditors charteredaccountants.com.au The Institute of Chartered Accountants in Australia Government and the community The role and influence of governments and other bodies The role and function of external auditors Financial statements are used for a variety of purposes and decisions. For example‚ financial statements are used by owners to evaluate management’s
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interpretations and markedly different enforcement regimes”. Based on the above statement‚ Students are required to do research and write an essay of 2500 words (with proper references) which demonstrates their understanding about the issue‚ outline the justifications and controversy of Australia’s shift to IFRSs. Journal Articles‚ Newspapers‚ Magazines and Websites will be valuable sources of information for this assignment. Introduction This table lists in numeric order only the most recent version
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the most important concepts in accounting‚ other professional guidance elaborates on when the going-concern assumption is no longer valid as a basis for auditing and financial reporting. Similarly‚ there has been relatively little discussion or justification in the academic literature for the going-concern assumption‚ or when it is no longer valid as a basis for auditing and financial reporting. Paton and Littleton (1940) have asserted that “the possibility of an abrupt cessation of activity cannot
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for any plagerization in this thesis. Student’s Name The University of Lahore ------------------------------------------------- Lahore School of Accountancy & Finance Plagiarism evaluation report This is to certify that I have examined the Turnitin report of the thesis entitled “The Role of Auditors in Financial Crisis “. The thesis contains no
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