Auditor Independence and Non-Audit Services: A Literature Review Vivien Beattie University of Stirling and Stella Fearnley University of Portsmouth TABLE OF CONTENTS Page List of tables and list of figures About the authors v vi List of abbreviations vii Executive summary ix Part 1 Auditor independence 1 Introduction 2 1 1.1 The role of audit in regulating capital markets 1 1.2 The ‘problem’ of non-audit services (NAS) 1 1.3 The current UK regulatory and professional environment
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auditor independence Schulte‚ A.‚ 1965. Compatibility of management consulting and auditing. The Accounting Review 40(3): 587-593. Shockly‚ R.‚ 1981. Perception of auditors’ independence: An empirical analysis. The Accounting Review 56(4): 785-800. Shockley‚ R.‚ 1982. Perceptions of audit independence: a conceptual model. Journal of Accounting‚ Auditing & Finance 5(2): 126-143. Schilder‚ A.‚ 1996. Research opportunities in auditing in the European Union. Accounting Horizons 10(4): 98-108. Subramanyam
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American University CSIS 550 History of Computing Professor Tim Bergin Technology Research Paper: Microprocessors Beatrice A. Muganda AU ID: 0719604 May 3‚ 2001 -2- EVOLUTION OF THE MICROPROCESSOR INTRODUCTION The Collegiate Webster dictionary describes microprocessor as a computer processor contained on an integrated-circuit chip. In the mid-seventies‚ a microprocessor was defined as a central processing unit (CPU) realized on a LSI (large-scale integration) chip‚ operating at
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Working Paper # 03-115 Rev. 09/04 Conflicts of Interest and the Case of Auditor Independence: Moral Seduction and Strategic Issue Cycling Don A. Moore Carnegie Mellon University Philip E. Tetlock Haas School of Business Lloyd Tanlu Harvard Business School Max H. Bazerman Harvard Business School This paper has benefited from the feedback of Art Brief‚ George Loewenstein‚ and three anonymous reviewers of an earlier version of the paper. This paper was supported by a grant from
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Electrical engineering - Wikipedia‚ the free encyclopedia Page 1 of 13 Electrical engineering From Wikipedia‚ the free encyclopedia Electrical engineering is a field of engineering that generally deals with the study and application of electricity‚ electronics and electromagnetism. The field first became an identifiable occupation in the late nineteenth century after commercialization of the electric telegraph and electrical power supply. It now covers a range of subtopics including power
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A solar cell (also called photovoltaic cell or photoelectric cell) is a solid state electrical device that converts the energy of light directly into electricity by the photovoltaic effect. Assemblies of cells used to make solar modules which are used to capture energy from sunlight‚ are known as solar panels. The energy generated from these solar modules‚ referred to as solar power‚ is an example of solar energy. Photovoltaics is the field of technology and research related to the practical
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Crystal Properties and Growth of Semiconductors In studying solid state electronic devices we are interested primarily in the electrical behavior of solids. However‚ we shall see in later chapters that the transport of charge through a metal or a semiconductor depends not only on the properties of the electron but also on the arrangement of atoms in the solid. In the first chapter we shall discuss some of the physical properties of semiconductors compared with other solids‚ the atomic arrangements
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Assignment On Engineering Materials (Glass) Introduction Glass is a non-crystalline solid material. Glasses are typically brittle‚ and often optically transparent. The most prevalent type of glass‚ used for centuries in windows and drinking vessels‚ is soda-lime glass‚ made of about 75% silica (SiO2) plus Na2O‚ CaO‚ and several minor additives. Often‚ the term glass is used in a restricted sense to refer to this specific use. [pic] [pic]Roman Cage Cup from the 4th century A.D. In
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- 1 - Database Security *) GÜNTHER PERNUL Institut für Angewandte Informatik und Informationssysteme Abteilung für Information Engineering Universität Wien Vienna‚ Austria 1. Introduction 1.1 The Relational Data Model Revisited 1.2 The Vocabulary of Security and Major DB Security Threats 2. Database Security Models 2.1 Discretionary Security Models 2.2 Mandatory Security Models 2.3 Adapted Mandatory Access Control Model 2.4 Personal Knowledge Approach 2.5 Clark and Wilson Model 2
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[pic] [pic] Revised D.A.E. Electronics Curriculum ` Skills of Employability Project Institutional Partnership between Govt. College of Technology‚ Multan & City College Brighton and Hove U.K. With the help of British Council ELECTRONICS TECHNOLOGY SEHEME OF STUDIES FIRST YEAR T P C Gen 111 Islamiat & Pakistan Studies 1 0 1 Eng 112 English 2 0 2 AMath 123 Applied Mathematics-I 3 0 3 APhy 112 Applied Physics 1 3 2 ACh 112
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