Many prior research findings indicate that audit quality differs between the Big 4 and non-Big 4 audit firms using an indicator variable. However, most previous research focuses on only outcome measures, such as audit...Many prior research findings indicate that audit quality differs between the Big 4 and non-Big 4 audit firms using an indicator variable. However, most previous research focuses on only outcome measures, such as audit fees, going concern reports, and non-audit services. This study investigates audit quality differentiation between the Big 4 and non-Big 4 audit firms hypothesis from an audit objective point of view. One of the material objectives of Japanese internal control audit institutions is to facilitate assessment and improvement of internal controls by corporations themselves. The findings of this study indicate that the Big 4 audit firms accomplish this objective better than non-Big 4 audit firms. Consequently, most Big 4 clients do not disclose significant deficiencies （SDs）, implying that they improve the quality of internal controls through internal controls auditing. This paper concludes that Big 4 firms produce a higher audit quality level than non-Big 4 firms, and this quality difference iS related to how an audit objective is interpreted and implemented.展开更多
The Himalaya, a fold\|and\|thrust belt in the northern margin of the Indian continent, is characterized by thrust tectoncis (Schelling and Arita, 1991). It consists mainly of three thrust\|bounded lithotectonic units:...The Himalaya, a fold\|and\|thrust belt in the northern margin of the Indian continent, is characterized by thrust tectoncis (Schelling and Arita, 1991). It consists mainly of three thrust\|bounded lithotectonic units: from south to north the Sub\|Himalayan imbricate zone, the Lesser Himalayan thrust package (LH) and the Higher Himalayan thrust sheet (HH) with the overlying Tethys Himalayan sequence. These units are separated by a series of propagated thrusts, i.e. from south to north the Himalayan Frontal Fault (HFF), Main Boundary Thrust (MBT) and Main Central Thrust (MCT). These thrusts are splays off of an underlying mid\|crustal subhorizontal d$B;D(Jollement (Main Detachmen Trust or Main Himalayan Thrust), and were propagated southward with time. Among these thrusts the MCT is most important intracrustal thrust in considering the geological evolution of the Himalaya, and is controversial regarding its location and nature. In western and eastern Nepal the Higher Himalayan Crystalline sheet is thrust over the Lesser Himalayan rocks along the MCT. In the Kathmandu area of central Nepal also the high\|grade rocks of the HH with the overlying Tethyan sediments covers southward the Lesser Himalayan rocks, and form the Kathmandu nappe. In the north of the Kathmandu nappe the Higher Himalayan crystallines are skirted by the Main Central Thrust zone (MCT zone) which consists of green and black phyllites with sporadic garnet snow\|ball garnet and calcareous schist associated with characteristic mylonitic augen gneiss. The southern margin of the nappe is bounded by the Mahabharat Thrust (MT: Stoecklin, 1990) with a narrow zone of the LH which is cut by the MBT. But the relationship of the MCT in the north and the MT in the south is disputable and important (Arita et al., 1997: Rai et al., 1998: Upreti and Le Fort, 1999), and in the margin of the Kathmandu nappe the MCT zone has not been confirmed.展开更多
A summary of the exploration of the teaching mode of the general practice teaching clinic, a summary of the deficiencies of the teaching clinic and a summary of the significance of the establishment of the general pra...A summary of the exploration of the teaching mode of the general practice teaching clinic, a summary of the deficiencies of the teaching clinic and a summary of the significance of the establishment of the general practice teaching clinic are presented with a view to promoting the development of general practice and cultivating more excellent successors in general practice.展开更多
文摘Many prior research findings indicate that audit quality differs between the Big 4 and non-Big 4 audit firms using an indicator variable. However, most previous research focuses on only outcome measures, such as audit fees, going concern reports, and non-audit services. This study investigates audit quality differentiation between the Big 4 and non-Big 4 audit firms hypothesis from an audit objective point of view. One of the material objectives of Japanese internal control audit institutions is to facilitate assessment and improvement of internal controls by corporations themselves. The findings of this study indicate that the Big 4 audit firms accomplish this objective better than non-Big 4 audit firms. Consequently, most Big 4 clients do not disclose significant deficiencies （SDs）, implying that they improve the quality of internal controls through internal controls auditing. This paper concludes that Big 4 firms produce a higher audit quality level than non-Big 4 firms, and this quality difference iS related to how an audit objective is interpreted and implemented.
文摘The Himalaya, a fold\|and\|thrust belt in the northern margin of the Indian continent, is characterized by thrust tectoncis (Schelling and Arita, 1991). It consists mainly of three thrust\|bounded lithotectonic units: from south to north the Sub\|Himalayan imbricate zone, the Lesser Himalayan thrust package (LH) and the Higher Himalayan thrust sheet (HH) with the overlying Tethys Himalayan sequence. These units are separated by a series of propagated thrusts, i.e. from south to north the Himalayan Frontal Fault (HFF), Main Boundary Thrust (MBT) and Main Central Thrust (MCT). These thrusts are splays off of an underlying mid\|crustal subhorizontal d$B;D(Jollement (Main Detachmen Trust or Main Himalayan Thrust), and were propagated southward with time. Among these thrusts the MCT is most important intracrustal thrust in considering the geological evolution of the Himalaya, and is controversial regarding its location and nature. In western and eastern Nepal the Higher Himalayan Crystalline sheet is thrust over the Lesser Himalayan rocks along the MCT. In the Kathmandu area of central Nepal also the high\|grade rocks of the HH with the overlying Tethyan sediments covers southward the Lesser Himalayan rocks, and form the Kathmandu nappe. In the north of the Kathmandu nappe the Higher Himalayan crystallines are skirted by the Main Central Thrust zone (MCT zone) which consists of green and black phyllites with sporadic garnet snow\|ball garnet and calcareous schist associated with characteristic mylonitic augen gneiss. The southern margin of the nappe is bounded by the Mahabharat Thrust (MT: Stoecklin, 1990) with a narrow zone of the LH which is cut by the MBT. But the relationship of the MCT in the north and the MT in the south is disputable and important (Arita et al., 1997: Rai et al., 1998: Upreti and Le Fort, 1999), and in the margin of the Kathmandu nappe the MCT zone has not been confirmed.
文摘A summary of the exploration of the teaching mode of the general practice teaching clinic, a summary of the deficiencies of the teaching clinic and a summary of the significance of the establishment of the general practice teaching clinic are presented with a view to promoting the development of general practice and cultivating more excellent successors in general practice.
