INTEGRITY AUDITOR INDEPENDENCE AND THE PROTECTION OF INVESTORS

The Public Company Accounting Oversight Board (PCAOB) adopted a new auditing standard to enhance the relevance and usefulness of the auditor’s report. One of the changes introduced in the new reporting model is the addition of a statement that explicitly clarifies the auditor’s independence (AS 3101[r]

Motivated by existing evidence of individual investors’ gambling preference in U.S. stock market (Kumar, 2009), this paper investigates characteristics of lottery-type stocks and individuals’ gambling preference in China’s stock market. Based on the practice situation of China’s stock market, this p[r]

As Abbott 1988 has persuasively observed, "What really determined the history of the accountancy profession was the development and shift of its jurisdiction - from bankruptcy to auditin[r]

The group engagement team’s understanding of the component auditor’s professional competence may include whether the component auditor: Possesses an understanding of auditing and other s[r]

In recent years, a number of government-sponsored initiatives have been implemented in Germany that are focused on early preventive intervention in child protection. In response to the need for interdisciplinary training in this area, the internet-based e-learning program “Early Preventive Intervent[r]

TRENDS IN THE EXPENSES AND FEES OF MUTUAL FUNDS, 2011 KEY FINDINGS » On average, expense ratios incurred by investors in long-term mutual funds declined in 2011: equity fund investors on[r]

The GRZ200 distance protection has been designed to provide distance protection and control applications for transmission lines and distribution feeders in solidly earthed networks. Protections for all voltage level applications including parallel lines and underground cables protection as well as b[r]

This study is to put forward some ideas for an optimal portfolio concerning the asymmetric risk-tolerance of investors, which is supported by the behavioral finance theory. The choice modeling theory is also employed for the sake of various portfolios, thereby investigating the risk-tolerance level[r]

We analyzed the changes in permeability of endothelial cell layers after photon irradiation, with a focus on the metalloproteases ADAM10 and ADAM17, and on VE-cadherin, components crucial for the integrity of endothelial intercellular junctions, and their roles in the transmigration of cancer cells[r]

The four primary elements of a strong fiber cable management system provides bend radius protection, cable routing paths, cable accessibility, and physical protection of the fiber networ[r]

In terms of the decision-makers’ objectives, the firm maximizes its expec-tation of the market price less the auditor fee by choosing the report, the fee, and whether to switch auditors;[r]

This study has been made in an attempt to find the structural integrity of the fuel assembly (FA) of Chashma Nuclear Power Plant-1 (CHASNUPP-1) at room temperature in air.

The current study was designed to investigate the potential effect of Spirulina platensis, Arthrospira platensis, (SP) on tissue protection of Nile tilapia (Oreochromis niloticus) through estimation of P53 level. Five isonitrogenous and isocaloric rations containing graded levels of dried SP 5, 7.5,[r]

This study examined the effect of board diversity on the financial performance of deposit money banks in Nigeria. The study also examined the relationship between board independence and financial performance of deposit money banks in Nigeria.

Our data allow us to conduct a stronger test for the smart money effect by using monthly data on exact fund f lows, and to gain greater insight into investors’ decisions by considering s[r]

TRANG 1 WHY INVESTORS NEED TO HAVE GOOD SALES SKILLS BY PAUL MEDINGER TRANG 2 The biggest problem I see with new investors is that they know the "technical side of the business", but not[r]

The Vietnamese Government has recognized these problems and is implementing economic reform policies in which institutional reform is considered as a breakthrough. The success of institutional reform will not only help create a new impetus for economic growth, but also to encourage foreign investors[r]

More precisely, we investigated the impact of the formality and duration of production and protection forestland rights on the clearing and improving behaviours of Vietnamese households.[r]

Milusheva, "Effect of the Texture and Structure of the Surface of Electroplated Nickel on its Corrosion and Electrochemical Behavior in an Acid Medium", _PROTECTION OF _ _METALS, _11, No[r]

TRANG 1 FEDERAL RESERVE BANK GOVERNANCE AND INDEPENDENCE DURING FINANCIAL CRISIS TRANG 2 FEDERAL RESERVE BANK GOVERNANCE AND INDEPENDENCE DURING FINANCIAL CRISIS 1 APRIL 2014 TRANG 3 TRA[r]