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81.
The impact of litigation risk on the association between audit quality and auditor size: Evidence from China
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Raymond M. K. Wong Agnes W. Y. Lo 《Journal of International Financial Management & Accounting》2018,29(3):280-311
We examine whether audit quality varies across different sizes of CPA firms under high or low auditor‐specific litigation risk exposure. We measure audit quality by the issuance of modified audit opinions and the audit fees charged to clients, and we use the organizational form of CPA firms as the proxy for auditors’ litigation risk exposure, where a partnership (limited liability) CPA firm represents a high (low) litigation risk exposure. Built on Choi, Kim, Liu, and Simunic's (2008) theoretical framework, we hypothesize that the litigation risk exposure of CPA firm moderates the association between auditor size and audit quality. Our results show that when the auditor's liability is capped (i.e., registered as a limited liability form of CPA firm), larger size CPA firms are associated with higher audit quality when compared to smaller size CPA firms. However, this positive association between auditor size and audit quality disappears for audit firms that are subject to high litigation risk exposures (i.e., registered as a partnership form of CPA firm). Our research provides new insights on the impact of auditor‐specific litigation risks on the relation between audit quality and auditor size. In particular, we show that only when auditor‐specific litigation risk is limited, do large CPA firms appear to perform higher quality audits than small CPA firms. 相似文献
82.
83.
This article estimates the importance of temptation for consumption smoothing and asset accumulation in a life‐cycle model. We use two complementary estimation strategies: first, we estimate the model‐implied Euler equation; second, we match liquid and illiquid wealth accumulation using the method of simulated moments. In both cases, we find that the utility cost of temptation is one‐quarter of the utility benefit of consumption. Further, temptation is crucial for correctly estimating the elasticity of intertemporal substitution (EIS): EIS estimates are biased downward when ignoring temptation. Finally, the model only matches the share of illiquid wealth if temptation is in the preference specification. 相似文献
84.
This paper gives an analytical expression for the best linear unbiased estimator (BLUE) of the unknown parameters in the linear
Haar-wavelet model. From the analytical expression, we solve for the eigenvalues of the covariance matrix of the BLUE in analytical
form. Further, we use these eigenvalues to construct some conventional discrete optimal designs for the model. The equivalences
among these optimal designs are demonstrated and some examples are also given.
相似文献
85.
Paul A. Bottomley Agnes Nairn Tim Kasser Yuna L. Ferguson Johanne Ormrod 《心理学和销售学》2010,27(7):717-739
This paper examines the measurement of childhood materialism using Schor's ( 2004 ) Consumer Involvement Scale. Schor treated consumer involvement empirically as a unidimensional construct, though she suggested that conceptually it may be multidimensional. Using confirmatory factor analysis procedures on data collected from children in the U.S. and U.K., the psychometric superiority of a three‐factor structure is established, comprising dissatisfaction, consumer orientation, and brand awareness components. Additional analyses demonstrate distinct associations between each of these components and other constructs, including self‐esteem, outside school activities, and child–parent relations. The scale's generalizability across boys and girls is also confirmed. The results suggest that Schor's Consumer Involvement Scale will be useful for researchers interested in studying the important topic of materialism in children. © 2010 Wiley Periodicals, Inc. 相似文献
86.
Marcel Fafchamps Bereket Kebede Agnes R. Quisumbing 《Oxford bulletin of economics and statistics》2009,71(4):567-599
We examine the relationship between bargaining power and intrahousehold welfare in rural Ethiopia. The relative nutrition of spouses is associated with differences in cognitive ability, independent income and asset devolution upon divorce. Female empowerment benefits child nutrition and education. Spouses’ health, leisure and consumption of assignable goods show no association with differences in bargaining power. The relative nutrition and health of spouses varies across villages, but not in ways predicted by anthropological accounts of female empowerment. Bargaining variables may be weakly associated with intrahousehold welfare because surveyed households are poor and have little room for disagreement over consumption. 相似文献
87.
This paper investigates the effectiveness of using securities class action lawsuits in monitoring defendant firms by institutional lead plaintiffs from two aspects: (1) immediate litigation outcomes, including the probability of surviving the motion to dismiss and the settlement amount, and (2) subsequent governance improvement such as changes in board independence. Using a large sample of securities lawsuits from 1996 to 2005, we show that institutional investors are more likely to serve as the lead plaintiff for lawsuits with certain characteristics. After controlling for these determinants of having an institutional lead plaintiff, we show that securities class actions with institutional owners as lead plaintiffs are less likely to be dismissed and have larger monetary settlements than securities class actions with individual lead plaintiffs. This effect exists for various types of institutions including public pension funds. We also find that, after the lawsuit filings, defendant firms with institutional lead plaintiffs experience greater improvement in their board independence than defendant firms with individual lead plaintiffs. Our study suggests that securities litigation is an effective disciplining tool for institutional owners. 相似文献
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89.
In this paper, we provide an empirical study of the association between the management's perception of the importance of environmental variables and their choice of international transfer-pricing methods in the context of a developing economy. Given the sizable investment flowing to developing countries and the amount of economic exchange that occurs through foreign investment in these countries, we believe this is a significant issue. For this study, we collected the data from field interviews with the management of large foreign investment enterprises (FIEs) in China. These FIEs include mainly investors from the United States, Japan, and Europe. Our evidence indicates that the more important management perceives the interests of local partners and the maintenance of a good relationship with host government to be, the more likely that the FIE will use a market-based transfer-pricing method. On the other hand, the more important the management perceives foreign exchange controls in transfer-pricing decisions, the more likely the FIE will choose a cost-based method. Finally, there is a moderate agreement between U.S. and non-U.S. FIEs on the relative importance of the environmental variables. 相似文献
90.
Agnes Nairn 《Journal of Financial Services Marketing》2005,9(4):375-389
The Sandler report of 2002 found a £27bn shortfall in the UK nation's savings. The report highlights the industry changes necessary for citizens to increase investment for their future and thus reduce this deficit. The mass of this investment activity will take place through high street financial services organisations. Sandler suggests changes in industry-wide structure and practice which will lead to macro changes in generic consumer behaviour. This paper suggests that the marketing departments in financial services organisations can go beyond this and harness ‘risk tolerance’ as a segmentation variable to alter behaviour on a more targeted, micro level. It is suggested that this practice could have an even more profound effect than that envisaged by Sandler. In support of this postulate, this paper presents the results of a research programme into segmentation by risk tolerance within a UK retail financial services organisation. 相似文献