Abnormally High Audit Fees Impair Audit Quality? Jong-Hag Choi‚ Jeong-Bon Kim‚ and Yoonseok Zang SUMMARY: 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
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THE FINANCIAL AUDIT – THE GUARANTOR OF THE TRUE AND FAIR VIEW SUPPLIED BY THE FINANCIAL STATEMENTS Boa-Avram Florin Babe-Bolyai University‚ Cluj-Napoca‚ Faculty of Economical Science and Business Administration‚ St. Teodor Mihali‚ No. 58-60‚ 400591‚ Romania‚ botaavramflorin@yahoo.com‚ Tel: 0740-886491 Mati Dumitru Babe-Bolyai University‚ Cluj-Napoca‚ Faculty of Economical Science and Business Administration‚ St. Teodor Mihali‚ No. 58-60‚ 400591‚ Romania‚ dmatis@econ.ubbcluj.ro‚ Tel:
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Management Information System (MIS) All info © Planitas Systems Ltd. 2006 Management Information System (MIS) While the Planitas MIS uses modern IT technology it is‚ first and foremost‚ a tool that provides mission-critical information to airline managers. It is designed to overcome the lack of vital real-time management information relating to revenue‚ past and future. “Planitas’ commitment to working with us to customize and fine tune their MIS software to fit Hawaiian’s needs has proven
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Singapore Airlines (SIA) began in 1947 as Malayan Airlines in a joint venture between the Malaysia and Singapore governments. However‚ due to political disagreements between Singapore and Malaysia in 1965‚ the two governments agreed to set up separated airlines‚ resulting in the formation of two bodies namely‚ Singapore Airlines and Malaysian Airlines System. Thus‚ Singapore Airlines was established in 1972 after the Republic of Singapore’s Independence from the Malaysia Federation. Singapore
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Airline Business Plan Development: How to Start an Airline Thursday 15th March 2012 Gulf Centre for Aviation Studies (GCAS) Al Bateen Executive Airport‚ Abu Dhabi‚ UAE Hosted & Sponsored by In Association with Media Partners © Copyright 2012 Aeropodium. All rights reserved. WORKSHOP AGENDA 8.30 Registration & Networking Coffee 9.00 Opening Remarks from the Moderator Dr. John Wensveen‚ President & CEO‚ Airline Visions 09.10 How to Start an Airline Introduction to the Airline Industry Generic
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Memorandum To: DeLaune/Simonov From: Courtney Lancaster Date: October 15‚ 2013 Subject: History of the Auditing Profession Similar to all aspects of the accounting profession‚ the auditing focus in the business world has evolved considerably over its history. The main drive behind the changes has been new legislation and a strict enforcement standard which more times then not was influenced by the fraudulent activity delivered by corporate management. By the creation of oversight
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Introduction Ryanair is headquartered in Dublin‚ Ireland and operates a low-fare‚ no-frill scheduled passenger airline. Ryanair serves short-haul‚ point-to-point routes between Ireland‚ the United Kingdom‚ and continental Europe‚ making Ryanair Europe¡¦s largest low-fare airline. It has destinations in 13 countries with 76 low-fare routes. Its fleet consists of 21 Boeing 737-200s and 21 737-800s. Launched in 1985‚ Ryanair¡¦s growth has been extraordinary. Ryanair currently employs a team of 1500
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relationship between Knowledge Management and Leadership; along with creating a successful organizational goal within Southwest Airlines. The mission statement of Southwest Airlines declares that” the company is dedicated to the highest quality of Customer Service delivered with a sense of warmth‚ friendliness‚ individual pride‚ and Company Spirit”(Southwest Airlines). Southwest Airlines pledges a commitment to provide its employees a stable work environment with equal opportunity to learn and for personal
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Wendy Galindo Southwest Airlines I. Introduction: Southwest airlines performance in recent years has been outstanding compared to the rest of the airline industry. The company has maintained a stable increase of income‚ having year over year profitability since 1973‚ despite the fact that industry where it competes is characterized by being vulnerable to the recent downward economics and an intense rivalry between competitors. Southwest is one of the US largest airline carriers in terms of domestic
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Malaysia Airline should reduce the price of ticket to attract more passengers. Although the profit will be reduce‚ but the increase of the number of passengers will cover it back. In long term‚ it will bring more benefit to the company. Malaysia Airline also needs to have more promotion to attract the low income of passengers. For example‚ promote special ticket for a group of students or for family to travel during the school holiday. This is because during holiday‚ many of the students and family
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