Corn steep liquor(CSL) is an important raw material that has high nutritional value and serves as a nitrogen source.Biotin in CSL is especially of great importance to fermentation.In order to develop a fast,versatile,...Corn steep liquor(CSL) is an important raw material that has high nutritional value and serves as a nitrogen source.Biotin in CSL is especially of great importance to fermentation.In order to develop a fast,versatile,cheap,and environmentally safe analytical method for quantifying vitamins B2(VB2),B3(VB3),B6(VB6) and B7(VB7) in CSL,the near-infrared spectroscopy(NIR) measurements of 66 samples(22 batches) of CSL were analyzed by partial least-square regression(PLSR).Multivariate models developed in the NIR regions showed good predictive abilities for VB2,VB3,VB6 and VB7.Results confirmed the probability of the multivariate spectroscopic approach as a replacement for expensive and time-consuming conventional chemical methods.展开更多
This study provides some insights of investors＇ view on auditor independence focusing on auditor switching. Hence, the purpose of this study is to examine the effect of appointing a new auditor on investors＇ reliabi...This study provides some insights of investors＇ view on auditor independence focusing on auditor switching. Hence, the purpose of this study is to examine the effect of appointing a new auditor on investors＇ reliability on reported earnings in financial accounts. Analyses are based on a matched-pair sample of 162 listed companies in the Bursa Malaysia for the year 2011. The results of the ordinary least squares （OLS） regression show that earnings response coefficients for auditor switching companies are significantly higher than for non-auditor switching companies. The results provide support for the contention that investors place greater reliability on the financial accounts audited by newly appointed auditors. This finding is consistent with the Malaysian audit market where long audit tenure is a common practice and auditor switching is considered rare. Findings provide support for the long discussed issue of the importance of auditor rotation in maintaining auditor independence.展开更多
基金Supported by Foundation of Tianjin City Science and Technology Project (No.09ZCKFSH00900)
文摘Corn steep liquor(CSL) is an important raw material that has high nutritional value and serves as a nitrogen source.Biotin in CSL is especially of great importance to fermentation.In order to develop a fast,versatile,cheap,and environmentally safe analytical method for quantifying vitamins B2(VB2),B3(VB3),B6(VB6) and B7(VB7) in CSL,the near-infrared spectroscopy(NIR) measurements of 66 samples(22 batches) of CSL were analyzed by partial least-square regression(PLSR).Multivariate models developed in the NIR regions showed good predictive abilities for VB2,VB3,VB6 and VB7.Results confirmed the probability of the multivariate spectroscopic approach as a replacement for expensive and time-consuming conventional chemical methods.
文摘This study provides some insights of investors＇ view on auditor independence focusing on auditor switching. Hence, the purpose of this study is to examine the effect of appointing a new auditor on investors＇ reliability on reported earnings in financial accounts. Analyses are based on a matched-pair sample of 162 listed companies in the Bursa Malaysia for the year 2011. The results of the ordinary least squares （OLS） regression show that earnings response coefficients for auditor switching companies are significantly higher than for non-auditor switching companies. The results provide support for the contention that investors place greater reliability on the financial accounts audited by newly appointed auditors. This finding is consistent with the Malaysian audit market where long audit tenure is a common practice and auditor switching is considered rare. Findings provide support for the long discussed issue of the importance of auditor rotation in maintaining auditor independence.
