The Role Of Audit Committee Independence, Auditor Tenure, And Their Interaction On Managers’ Accounting Discretion

This study examines the role of audit committee independence and auditor tenure on client managers’ accounting discretion. It also examines the impact of the interaction between independent audit committees and long lasting auditors on managers’ accounting discretion. The results show that independent audit committees lower managers’ accounting discretion and auditor tenure is negatively associated with managers’ accounting discretion. In addition, this study provides evidence that the interaction between independent audit committees and external auditors having long-term relationships has an incremental effect on the managers’ reporting flexibility

What Determines Incumbent Auditors Information Systems Design And Implementation Consulting Fees?

This study examines determinants of demand for incumbent auditors information systems design and implementation consulting services. While there was no evidence on how the services may affect auditor independence, opponents of allowing the service argue that auditors who provide the financial information systems consulting services may lower audit quality, reducing investor confidence in markets. The results indicate that while R&D expenditures, auditors industry specialization, and auditor tenure are positively associated with demand for the information systems consulting, there is no evidence that accounting discretion and audit committee effectiveness are associated with demand for the information systems consulting

EXAMINING TOURIST NON-PURCHASE INTENTION OF PEER-TO-PEER ACCOMMODATION: IMPEDING FACTORS AND PERCEIVED RISKS

With increasing trust and utilization of the Internet, the sharing economy is emerging in the tourism and hospitality marketplace. This study focused on tourist non-purchase intention to use peer-to-peer accommodation. To explore the non-purchase intention, the relationship between perceived risk and tourist non-purchase intention to use peer-to-peer accommodation, as well as the relationship between impeding factors and perceived risk were tested. The study employed survey data (N = 280) gathered from active adult U.S travelers who have never used peer-to-peer accommodation before and have no intention to use peer-to-peer accommodation in future. The results showed that six impeding factors (i.e., lack of trust, perceived cognitive effort, perceived cost, perceived safety and security, perceived service quality, perceived cleanliness) had significant effects on tourists’ perceived risks. Two perceived risks (i.e., Performance Risk, Psychological Risk) had significant effects on tourist non-purchase intention. Based on the results. both academic and practical implications are provided

Comparison of Movement of the Upper Dentition According to Anchorage Method: Orthodontic Mini-Implant versus Conventional Anchorage Reinforcement in Class I Malocclusion

Objective. To compare the amounts of anchorage loss in the upper first molar (U6) and of retraction of the upper central incisor (U1) in cases with Class I malocclusion between orthodontic mini-implants (OMIs) and conventional anchorage reinforcements (CARs). Methods. The subjects were 40 female adult patients with Class I malocclusion who were treated with extraction of the first premolars and sliding mechanics. The subjects were divided into Groups 1 (N = 20, CAR) and 2 (N = 20, OMI) according to anchorage method. Lateral cephalograms were taken before (T0) and after treatment (T1). Seven skeletal and dental variables and ten anchorage variables were measured. Mann-Whitney test was used for statistical analysis. Results. Group 2 showed significantly larger retraction of U1 (U1E-sag, 9.5 mm : 7.1 mm, P < .05) and less anchorage loss of U6 (U6M-sag, 0.2 mm : 2.2 mm, P < .05; U6A-sag, 0.3 mm versus 2.4 mm, P < .01) than Group 1. There was opposite vertical movement in U1 and U6 between Groups 1 and 2 (U1E-ver, 0.9 mm intrusion : 0.7 mm extrusion; U6F-ver, 1.0 mm intrusion : 0.9 mm extrusion, P < .05). Conclusion. Although OMI could not reduce the treatment duration, it could provide better maximum anchorage of U6, greater retraction of U1, intrusion of U1 and U6 than CAR