The purpose of this paper is to investigate the effect that a regime of mandatory audit firm rotation would have on audit quality.
Using two measures of audit quality, being the propensity to issue a going‐concern report and the level of discretionary accruals, the paper examines the switching patterns of clients in their current voluntary switching capacity, and the levels of audit quality.
The main finding is that audit quality increases with audit firm tenure, when proxied by the propensity to issue a going‐concern opinion, and is unaffected when proxied by the level of discretionary expenses. Given the additional costs associated with switching auditors, it is concluded that there are minimal, if any, benefits of mandatory audit firm rotation.
A limitation of this study is that only actual audit quality is examined. While the results suggest that actual audit quality is associated with the length of audit tenure, the perception of audit quality is not addressed, which may increase with audit firm rotation.
The results go against the move towards mandatory audit firm rotation, and suggest that other initiatives may need to be considered to address concerns about auditor independence and audit quality.
The bibliography of Cook's voyages is both lengthy and complicated, and, in spite of their far‐reaching importance, their historical and geographical significance, and…
The bibliography of Cook's voyages is both lengthy and complicated, and, in spite of their far‐reaching importance, their historical and geographical significance, and their considerable literary influence, it has never yet been attempted in its entirety. ‘L'immortel Cook’ was honoured almost as much in France as he was in England, but no satisfactory account exists of the French translations of his works. Sir Maurice Holmes's Introduction to the bibliography of Captain James Cook, R.N., London, Edwards, 1936, is excellent for the original editions, but does not attempt to include translations. Of great value, too, is the Bibliography of Captain James Cook, R.N., F.R.S., circumnavigator, published in 1928 by the Public Library of New South Wales. This is the catalogue of what must have been a remarkably fine exhibition to celebrate the bicentenary of Cook's birth, but it does not, of course, pretend to include items which were not available for display. The only other bibliography specifically devoted to Cook is the one by James Jackson prepared for the centenary of Captain Cook's death and published in the Bulletin de la Société de Géographie, 1879. This must be used with great caution. It has the appearance of having been compiled from entries sent in by various owners and put together without sufficient examination. At all events, while it naturally contains a very large number of French editions, many of them appear twice or even three times in slightly different disguises.
Looks at the 2000 Employment Research Unit Annual Conference held at the University of Cardiff in Wales on 6/7 September 2000. Spotlights the 76 or so presentations within and shows that these are in many, differing, areas across management research from: retail finance; precarious jobs and decisions; methodological lessons from feminism; call centre experience and disability discrimination. These and all points east and west are covered and laid out in a simple, abstract style, including, where applicable, references, endnotes and bibliography in an easy‐to‐follow manner. Summarizes each paper and also gives conclusions where needed, in a comfortable modern format.
In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This…
In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.
Wonders whether companies actually have employees best interests at heart across physical, mental and spiritual spheres. Posits that most organizations ignore their…
Wonders whether companies actually have employees best interests at heart across physical, mental and spiritual spheres. Posits that most organizations ignore their workforce – not even, in many cases, describing workers as assets! Describes many studies to back up this claim in theis work based on the 2002 Employment Research Unit Annual Conference, in Cardiff, Wales.
The purpose of this paper is to examine the professional context of the educator and architects who designed and conceived Woodleigh School in Baxter, Victoria, Australia…
The purpose of this paper is to examine the professional context of the educator and architects who designed and conceived Woodleigh School in Baxter, Victoria, Australia (1974-1979) and to identify common design threads in a series of schools designed by Daryl Jackson and Evan Walker in the 1970s.
The research was derived from academic and professional publications, film footage, interviews, archival searches and site visits. Standard analytical methods in architectural research are employed, including formal, planning and morphological analysis, to read building designs for meaning and intent. Books, people and buildings were examined to piece together the design “biography” of Woodleigh School, the identification of which forms the basis of the paper's argument.
Themes of loose fit, indeterminate planning, coupled with concepts of classroom as house, and school as town, and engagement with a landscape environment are drawn together under principal Michael Norman's favoured phrase that adolescents might experience “a slice of life”, preparing them for broader engagement with a world and a community outside school. The themes reflect changing aspirations for teenage education in the 1970s, indicating a free and experimental approach to the design of the school environment.
The paper considers, for the first time, the interconnected role of educator and architect as key protagonists in envisioning connections between space and pedagogy in the 1970s alternative school.
THE following abstract in tabular form has been prepared by some junior members of the Islington Public Libraries staff for the use of candidates in Section V. of the Library Association Examination. It does not pretend to do more than set out the chief provisions of the various Public Libraries Acts in a clear manner, as an aid to the memorization of the principal powers and duties conferred upon library authorities. The whole of the Acts can be purchased through any bookseller for 1s. 4½d., and every student of librarianship is advised to procure them.
Children experience toxic stress if there is pronounced activation of their stress-response systems, in situations in which they do not have stable caregiving. Due to…
Children experience toxic stress if there is pronounced activation of their stress-response systems, in situations in which they do not have stable caregiving. Due to their exposure to multiple poverty-related risks, African American children may be more susceptible to exposure to toxic stress. Toxic stress affects young children’s brain and neurophysiologic functioning, which leads to a wide range of deleterious health, developmental, and mental health outcomes. Given the benefits of early care and education (ECE) for African American young children, ECE may represent a compensating experience for this group of children, and promote their positive development.