Factors Influencing Auditor Switch: Evidence from A Shares Companies Listed in Shanghai and Shenzhen Stock Exchange in China BY Deng Zhirui 0930600019 BBA-Accounting Li Lujun 0930600064 BBA-Accounting A Business Project Submitted to the Division of Business and Management in Partial Fulfillment of the Graduation Requirement for the Degree of Bachelor of Business Administration (Honours) Beijing Normal University – Hong Kong Baptist University United International
Premium Audit Auditing Auditor's report
THE ACCOUNTING REVIEW Vol. 77 Supplement 2002 pp. 175–202 Evidence from Auditors about Managers’ and Auditors’ Earnings Management Decisions Mark W. Nelson John A. Elliott Cornell University Robin L. Tarpley The George Washington University ABSTRACT: This paper reports analyses of data obtained using a field-based questionnaire in which 253 auditors from one Big 5 firm recalled and described 515 specific experiences they had with clients who they believe were attempting to manage earnings
Premium Revenue Audit Income
Communication Differences Between the Sexes Through the ages communication between the sexes has been a perplexing subject. It has plagued mankind for centuries‚ but this communication breakdown can be eased if we learn a little bit about the way males communicate verses the way females communicate. Some researchers believe that different styles of communication are developed by nurturing‚ not nature. That communication styles are learned through the way someone has been raised‚ not by how a
Premium Nonverbal communication Female Gender
Nonverbal Communication Differences between genders Sophia Achamsi Nonverbal Communication Differences between genders Sophia Achamsi Nonverbal Communication Differences Between Genders ”The most important thing in communication is hearing what isn ’t said.” No one‚ by no means‚ can disagree with the quote of Professor Peter F. Drucker which simply and clearly indicates the importance of nonverbal communication. Intercultural communication stresses on the nonverbal way
Premium Nonverbal communication
Introduction As doctors or nurses they all need to make sure that there is communication between everybody because when patients come in they expect for you to know what exactly what is going on with them and they want to make sure that the doctor and nurse communicate so that everyone knows that they are talking about the same thing. We as patients need to know if they are going to know what is wrong with us especially if we need the help. Now a days some doctors and nurses
Premium Management Learning German language
[pic] [pic][pic][pic][pic][pic] JOURNAL OF RESEARCH IN NATIONAL DEVELOPMENT VOLUME 8 NO 1‚ JUNE‚ 2010 THE ROLE OF AUDITORS IN FRAUD DETECTION‚ PREVENTION AND REPORTING IN NIGERIA Akinyomi Oladele John Department of Financial Studies‚ Redeemer’s University‚ Mowe E-mail: delejohn21@yahoo.com Abstract This study investigates the role of auditors in the detection‚ prevention and reporting of fraud. Data were obtained from 184 respondents in Nigeria. The findings revealed that the respondents
Premium Auditing Internal control Fraud
The Influence of Auditor Independence Regulation on Earnings Quality: An Empirical Analysis of Firms Cross-Listed in the US# Roger Meuwissen Universiteit Maastricht Frank Moers Universiteit Maastricht Erik Peek Universiteit Maastricht Ann Vanstraelen Universiteit Antwerpen and Universiteit Maastricht September 2003 # Corresponding author is Ann Vanstraelen. E-mail address: a.vanstraelen@aim.unimaas.nl. Adress for correspondence: Department of Accounting and Information Management‚ Faculty of
Premium Audit Auditing Auditor's report
WHAT THEY DO: Accountants and auditors examine financial statements for accuracy and conformance with laws. Accountants and auditors prepare and examine financial records. They ensure that financial records are accurate and that taxes are paid properly and on time. Accountants and auditors assess financial operations and work to help ensure that organizations run efficiently. Duties Accountants and auditors typically do the following: • Examine financial statements to be sure that they are
Premium Certified Public Accountant Accountant Auditing
Company Auditor. In financial accounting‚ an audit is categorized by the self-governing evaluation of the justice by which a company’s financial statements are presented and prepared by and to its supervisor. This task is largely performed by the trained‚ experienced‚ self-governed and intent persons‚ known as accountants or auditors. Auditors are on the whole very informed with every characteristic of auditing and they in turn matter a report known as auditor’s report. Since‚ the auditor acquire
Premium Ethics Corporate governance Business ethics
experienced business throughout my life and I believe this has contributed to my passion towards this subject of Marketing Communications. Having worked for my brother in sales ‚ I’m especially familiar with the retail industry‚ although I’ve also worked for America Online in the sales department‚ I believe these jobs have helped increase my confidence and improve my communication skills. In my spare time I play Racquetball at my local gym every weekend. As well as maintaining my health and fitness
Premium Marketing Advertising Communication