Open Access. Powered by Scholars. Published by Universities.®
- Keyword
-
- Audit quality (2)
- Corporate governance (2)
- Earnings management (2)
- Abnormal audit fees (1)
- Auditor choice (1)
-
- Auditor expertise (1)
- Auditor reputation (1)
- Auditor specialization (1)
- Auditor tenure (1)
- CSR (1)
- Due diligence (1)
- Earnings benchmarks (1)
- Emerging markets (1)
- Ethics and social responsibility (1)
- Fee dependence (1)
- Food and beverage industry (1)
- Food wastage (1)
- International business (1)
- Investor protection (1)
- Lawyer negligence (1)
- Legal education (1)
- Legal environment (1)
- Loan loss provisions (1)
- Organizational Theory (1)
- Strategy (1)
- Waitresses (1)
Articles 1 - 16 of 16
Full-Text Articles in Business
Do Abnormally High Audit Fees Impair Audit Quality?, Jong-Hag Choi, Jeong-Bon Kim, Yoonseok Zang
Do Abnormally High Audit Fees Impair Audit Quality?, Jong-Hag Choi, Jeong-Bon Kim, Yoonseok Zang
Research Collection School Of Accountancy
This study examines whether and how audit quality proxied by the magnitude of absolute discretionary accruals is associated with abnormal audit fees, that is, the difference between actual audit fee and the expected, normal level of audit fee. The results of various regressions reveal that the association between the two is asymmetric, depending on the sign of the abnormal audit fee. For observations with negative abnormal audit fees, there is no significant association between audit quality and abnormal audit fee. In contrast, abnormal audit fees are negatively associated with audit quality for observations with positive abnormal audit fees. Our findings …
Auditor Reputation And Earnings Management: International Evidence From The Banking Industry, Kanagaretnam Kiridaran, Chee Yeow Lim, Gerald J. Lobo
Auditor Reputation And Earnings Management: International Evidence From The Banking Industry, Kanagaretnam Kiridaran, Chee Yeow Lim, Gerald J. Lobo
Research Collection School Of Accountancy
We examine the relation between auditor reputation and earnings management in banks using a sample of banks from 29 countries. In particular, we examine the implications of two aspects of auditor reputation, auditor type and auditor industry specialization, for earnings management in banks. We find that both auditor type and auditor industry specialization moderate benchmark-beating (loss-avoidance and just-meeting-or-beating prior year’s earnings) behavior in banks. In addition, we find that once auditor type and auditor industry specialization are included in the same tests, only auditor industry specialization has a significant impact on constraining benchmark-beating behavior. In separate tests related to income-increasing …
Corporate Governance And Mindfulness: The Impact Of Management Accounting Systems Change, John Joseph Williams, Alfred E. Seaman
Corporate Governance And Mindfulness: The Impact Of Management Accounting Systems Change, John Joseph Williams, Alfred E. Seaman
Research Collection School Of Accountancy
The International Federation of Accountants (2009) argues that a governance structure should go beyond conformance with regulations and equally support a performance dimension that can lead to better outcomes. This paper explores the relationship between these two governance dimensions and the capacity for mindfulness, utilizing organizational theory that describes high reliability organizations. Survey data was obtained from top-level accounting professionals in a sample of 124 Canadian firms. Regression results support the hypothesis that both the conformance and performance dimensions of governance are significant determinants of the capacity for mindfulness. Additional analysis shows that the explanatory power of this relationship persists …
Does Auditor Tenure Improve Audit Quality? Moderating Effects Of Industry Specialization And Fee Dependence, Chee Yeow Lim, Hun-Tong Tan
Does Auditor Tenure Improve Audit Quality? Moderating Effects Of Industry Specialization And Fee Dependence, Chee Yeow Lim, Hun-Tong Tan
Research Collection School Of Accountancy
We investigate whether the relation between auditor tenure and audit quality is conditional on auditor specialization and fee dependence. Although prior studies have investigated the relation between extended auditor-client tenure and audit quality, none has examined how this relation is jointly influenced by both auditor specialization and fee dependence. Our main analyses, using accrual quality as a measure of audit quality, show that firms audited by specialists (vs. non-specialists) have relatively higher audit quality with extended auditor tenure, and that this relation is negatively moderated by auditors’ fee dependence on clients. These results are robust to sensitivity tests, and alternative …
Obtaining Intangible And Tangible Benefits From Corporate Social Responsibility, Wei Nurn Chong, Gilbert Tan
Obtaining Intangible And Tangible Benefits From Corporate Social Responsibility, Wei Nurn Chong, Gilbert Tan
Research Collection Lee Kong Chian School Of Business
The relationship between corporate social responsibility (CSR) and corporate financial performance has been heavily studied in past research. However, little theory has been developed on how CSR may lead to greater corporate financial performance. In this paper, the authors attempt to fill this theoretical gap by explaining how CSR leads to the tangible benefits of attracting better employees, reduced turnover rate, greater efficiency, and reduced operating costs, via the intangible benefits of firm reputation, organizational commitment, and learning. Thereafter, managerial implications and further research opportunities are discussed.
Corporate Valuation Around The World: The Effects Of Governance, Growth, And Openness, Choong Tze Chua, Cheol S. Eun, Sandy Lai
Corporate Valuation Around The World: The Effects Of Governance, Growth, And Openness, Choong Tze Chua, Cheol S. Eun, Sandy Lai
Research Collection Lee Kong Chian School Of Business
The purpose of this paper is to provide a comprehensive analysis of corporate valuation around the world. Specifically, we (i) document and compare corporate valuation around the world, and (ii) identify the key factors that drive cross-country differences in valuation. In doing so, we utilize the country-level Tobin's q (CTQ), computed as the ratio of the aggregate market value to book value of all assets held by all public firms domiciled in a country, which amounts to the Tobin's q for the [`]market portfolio' of the country. The key findings of the paper are: First, CTQ varies greatly across countries, …
The Way We Think: Ethics, Health And The Environment In International Business, David N. Smith
The Way We Think: Ethics, Health And The Environment In International Business, David N. Smith
Research Collection Yong Pung How School Of Law
Breaches of ethics and social responsibility in domestic and international business are typically thought to be anchored in such phenomena as greed, dishonesty and conflict of interest. While these forces are frequently at work in international business transactions, there is often another major force at work when failures of ethics and social responsibility occur. This article addresses the question of what is it about the way that transnational company managers and government officials think or don't think that leads to breaches of ethics and social responsibility - breaches that often result in major health, environmental and social tragedies. The article …
Corporate Governance, Investor Protection, And Auditor Choice In Emerging Markets, Mahmud Hossain, Chee Yeow Lim, Patricia Mui Siang Tan
Corporate Governance, Investor Protection, And Auditor Choice In Emerging Markets, Mahmud Hossain, Chee Yeow Lim, Patricia Mui Siang Tan
Research Collection School Of Accountancy
In this study, we examine the effect of firm-level governance on the firm's choice of an external auditor. Further, we test how the relation between corporate governance and auditor choice may be affected by the strength of legal environment. The results show that firm-level governance scores are positively related to the firm's auditor choice. This association is strengthened by country-level legal protection. Specifically, the positive association between auditor choice and the firm-level governance scores is weaker (stronger) in a low (high) legal environment. These findings are robust after controlling for determinants that were found to be significant in earlier research. …
Business Solutions To Global Challenges, Richard Welford
Business Solutions To Global Challenges, Richard Welford
Social Space
Despite the prevalence of CSR initiatives in companies, there is a need to leverage on current practices to make them more effective and meaningful. Richard Welford looks at the advantages to such an approach.
Corporate Social Innovation, Jared Tham
Corporate Social Innovation, Jared Tham
Social Space
CSR has long been perceived as an afterthought in the corporate world. However, perceptions are shifting, and CSR is becoming part of the innovation paradigm of a corporation, creating what is arguably a turning point in the history of the CSR movement.
Socially Responsible Investment In Asia, Geoffrey Williams
Socially Responsible Investment In Asia, Geoffrey Williams
Social Space
Recent worries about product safety, transparent corporate governance and the social and environmental impact of corporate activity have been the drivers of “Socially Responsible Investment” (SRI) in Europe and North America. Geoffrey Williams delves into the rise of SRI in Asia, where opportunities for strong investment returns are wide and growing.
Uncovering The Dirty Secrets Of A Food Paradise: Young Journalists Go Undercover, Estelle Low, Miak Aw
Uncovering The Dirty Secrets Of A Food Paradise: Young Journalists Go Undercover, Estelle Low, Miak Aw
Social Space
Singapore is universally known as a food paradise, but far less is known about the enormous amount of waste generated daily by individuals, supermarkets, food outlets and hotels. 20-something investigative journalists Miak Aw and Estelle Low go undercover to shed light on how much we waste as a nation and why this needs to change.
Storytellers As Philanthropic Champions: An Interview With Claire Chiang, Lien Centre For Social Innovation
Storytellers As Philanthropic Champions: An Interview With Claire Chiang, Lien Centre For Social Innovation
Social Space
Singapore’s charity sector is undergoing significant changes to enhance management quality, accountability and transparency. But despite these positive changes, Ms Claire Chiang, entrepreneur and philanthropist, argues that Singapore also needs to cultivate a more visionary and global approach to philanthropy. She shares with Social Space her thoughts on storytelling and the need for mentors to champion the most urgent causes of the day.
Contextualising Csr: Multi-Stakeholder Approaches To Development Initiatives In Southeast Asia, Christine Davis, Stephanie Soderborg
Contextualising Csr: Multi-Stakeholder Approaches To Development Initiatives In Southeast Asia, Christine Davis, Stephanie Soderborg
Social Space
As the focus on CSR expands throughout Asia, discussion prevails about the form it needs to take to be germane to the needs of each respective country. The authors discuss Kenan Institute Asia’s efforts in developing a responsible management education (or CSR curriculum and training) for future managers and business leaders in Vietnam.
Discovering The Asian Form Of Corporate Social Responsibility, Bindu Sharma
Discovering The Asian Form Of Corporate Social Responsibility, Bindu Sharma
Social Space
This article is part of an on-going research project that will look at the how corporate social responsibility (CSR) is being re-contextualised and re-defined in ten countries across Asia and how these perspectives contrast with the discourse of CSR in global (primarily Western) multinational corporations.
Corporate Social Responsibility And The Legal Profession, Eugene K. B. Tan
Corporate Social Responsibility And The Legal Profession, Eugene K. B. Tan
Research Collection Yong Pung How School Of Law
No abstract provided.