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Goodwin and Wu Goodwin, J. In their paper, AQ is measured by discretionary accruals, going concern audit opinion, going concern accuracy and small profits. Auditors with multiple clients do not provide lower AQ because they have superior ability and specialization to cope with multiple clients.

International Executive Master of Auditing

On the other hand, this situation is reversed during a period of disequilibrium. Gul et al. They used three measures of AQ which are earnings manipulation, meeting an earnings benchmark small earnings and going-concern opinion. Suzuki and Takada Suzuki, K. They used three measures of AQ which are discretionary accruals, restatements and going-concern opinion. They stated that auditors with multiple clients produce less effective audit services due to a lack of concentration as a result of physical and mental fatigue.

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Lead engagement partner workload, partner-client tenure and audit reporting lag: Evidence from Malaysia. Managerial Auditing Journal , 33 3 , — They found that the number of clients prolongs audit report lag and long tenured partners can mitigate the negative effect of busyness. Karjalainen Karjalainen, J. Karjalainen et al. Balsam et al. They employed the number of clients of an auditor as a measure of auditor industry specialization and they documented that auditor busyness has an inverse effect on earnings quality.

The Financial Statement Audit

Che et al. Hardies et al.


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  • In recent studies on AQ, some of the attributes related to auditors attracted more attention than some of the characteristics related to audit firms. More knowledgeable auditors ask more critical questions and collect more evidence when performing an audit task, and they detect misstatements more effectively. Ye et al. Cahan and Sun Cahan, S. Upper echelons: The organisation as a reflection of its top managers. Academy of Management Sciences , 9 2 , — Sutaryo and Lase Sutaryo, S. Auditors characteristics and audit delay: Evidence from Indonesian regional governance.

    Corporate Ownership and Control , 13 1 , 66 — Based on prior studies, Ocak and Kurt Ocak, M. Does auditor education level affect audit opinion? Global Business and Economics Review. Do individual auditors affect audit quality? Evidence from archival data. The Accounting Review , 88 6 , — Research regarding auditor education level, as stated above, mostly indicates the positive impact of education level on audit quality. Some prior studies e.

    The association between education and work stress: Does the policy context matter? Chang and Taylor Chang, K. Do your employees use the right stress coping strategies. International Journal of Commerce and Strategy , 5 2 , 99 — Michael et al. On the other hand, Ross and Reskin Ross, C. Workload as a stressor Nor, Nor, M. But the education level of auditors may be one of the significant factors in coping with the complexity and stress of multiple clients.

    These features can help them use their time more efficiently and help them overcome the problems that can result from lack of time. Highly educated auditors exert more effort Che et al. Thus, the argument is built that auditor formal education level has an effect on the relationship between auditor busyness and audit quality in this study. I suggest that auditor education level minimises the negative effect of busyness on audit quality. To test my hypothesis, I created interaction variables using auditor busyness and auditor education level and then I divided the sample by education level.

    These subsamples comprise more educated auditors and less educated auditors. My expectation is that education level minimises the negative effect of busyness on audit quality and the negative effect of busyness on AQ is more pronounced only in the subsample of less educated auditors. The unique hypothesis is as follows:.

    Hypothesis 1 H 1 : Education level minimises the negative effect of auditor busyness on AQ. In the study, Borsa İstanbul firms were examined to test the hypotheses. The final sample covers 1, observations to test the influences of auditor busyness on audit opinion and audit report aggressiveness from to Financial firms such as banking, insurance firms, holdings, investment trusts, and investment funds were excluded because of different regulations and different financial and asset structures 1, observations.

    Abbreviations

    I did not reach some information concerning control variables observations. The sample includes manufacturing, trading, technology and service industries. Busyness variables were collected manually. I obtained the auditors names from firm audit reports. Public disclosure platform of Turkey, annual statistics.

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    I manually obtained information regarding education level from their resumes. The following model is specified to test the impact of auditor education level on the relationship between auditor busyness on AQ. Two measures of AQ, which are modified audit opinion and audit report aggressiveness, are used as dependent variables. Two measures are used in this paper for AQ.


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    • They are audit opinion, and audit report aggressiveness, respectively. These variables are explained in the following headings. Thus, expressing a going concern opinion may be used as a measure of higher AQ. In my opinion, this may also apply to all types of audit opinions other than clean opinion. Client importance, institutional improvements, and audit quality in China: An office and individual auditor level analysis. Accounting Review , 85 1 , — Board structure and modified audit opinions: evidence from the Portuguese stock exchange.

      International Journal of Auditing , 13 3 , — The expectation is that auditors with multiple clients are less prone to declare a modified audit opinion as stated in Gul et al. The value of audit report aggressiveness Agg is obtained from the following logistic prediction model. Effect of International working experience of individual auditors on audit quality: Evidence from China.

      In this paper, audit report aggressiveness Agg is used as the measure of AQ Equation 3. Firstly, the raw form of auditor busyness AuditorBusy is used as stated in papers by Gul et al. I identified whole firms listed on Borsa İstanbul for each year.