Mandatory Audit Firm Rotation – a Literature Review Essay

Introduction: Gives a quick idea of the topic of the literature review, such as the central theme or organizational pattern. • Body: Contains your discussion of sources and is organized thematically (see below for more information on each). • Conclusions/Recommendations: Discuss what you have drawn from reviewing literature so far. Where might the discussion proceed?”[iii] What is a thematic literature review? “A thematic review would have subtopics based upon factors that relate to…

The objective of this study is to evaluate audit tenure, industry specialization, and firm size and its correlation to financial restatements. A client’s restatements suggest low audit quality because it indicates that the client’s financial statements are not in line with GAAP. I analyzed a sample of 250 firm-year restatements from public companies during 2008 to 2012. I gathered the data using COMPUSTAT and AuditAnalytics. For my results, I have found that auditor tenure has a negative correlation…

The objective of this study is to evaluate audit tenure, industry specialization, and firm size and its correlation to financial restatements. A client’s restatements suggest low audit quality because it indicates that the client’s financial statements are not in line with GAAP. I analyzed a sample of 250 firm-year restatements from public companies during 2008 to 2012. I gathered the data using COMPUSTAT and AuditAnalytics. For my results, I have found that auditor tenure has a negative correlation…

Introduction A literature review is a study written by someone on a specific topic by researching relevant literature available and interpreting it (Aveyard, 2010). A research question is developed and by using relevant literature the question is analysed in detail (Aveyard, 2010). The literature review is important because it gives you a shorter version of all relevant literature on the topic chosen, this is so the reader does not have to access the number of literatures used (Aveyard, 2010).…

as an opportunity to exercise control, to use and develop skills and have contact with others. The research literature shows a strong association between unemployment and ill health. Some illness is caused by unemployment whilst other health problems are exacerbated by unemployment ( Smith, 1987; Mathers & Schofield,1998). An Australian summary of the health and unemployment literature by Mathers and Schofield (1998) identified that unemployment has detrimental effects on mental health, physical…

Search Methods Databases were searched for literature regarding Orem’s Self-Care Nursing Deficit Theory and Bandura’s Self-Efficacy Theory along with any relationship to patients that have undergone cardiac surgery. Databases used were CINAHL, Ovid, PubMed and Google Scholar. CINAHL and Google Scholar provided the largest number of useful hits. Keywords or phrases used and the numbers of hits generated by Google Scholar are shown in Table 1. Table of Words/Phrases Used for Google Scholar…

Literature Review: The literature review is exceptionally significant in regard to understanding the concepts and theoretical ideas in regard to the securitisation of migration literature. With attention being centred on migration and security theory, especially in regard to recent literature, the basis for our argument will be established, and will continually be seeking to find any features that have been overlooked. The following chapters define what ‘securitisation’ entails, and gives a deep…

I will look into all the factors and theories contributing to why teens would join gangs. Also I will evaluate the effectiveness of the program based on my research and not my personal experience. IMPORTANCE OF PREVENTION PROGRAMS AND THE LITERATURE REVIEW With the increase in the number of teenagers being involved with gang violence and memberships, scholars agree…

Literature Review This complex problem of music education has been studied for many years. Some disciplines go off of one another to conduct studies and analyze one’s results. Music educators tend to study how music education came to be. They are huge advocators for music education because of the benefits that come with the programs. Psychologists have studies done around the world to see what the affects of having knowledge in the subject of music are. With so many studies done, there are so many…

hand, some correlation studies suggested that the connection between homework and achivement is weak. Although the literature appears to indicate that study results are inconclusive regarding the homework-achievement correlation, most educators believe that “homework can be an important supplement to in-school academic activities.”(Henderson,1996). The studies reviewed in the literature showed that the majority of evidence indicates a postivie connection between homework and student performance.…