FJNFinancial Job Network
FJNFraternité Judéo-Noire de France (French: French Jewish-Black Brotherhood)
FJNFork-Join Network (computer engineering)
FJNFamilial Juvenile Nephrophthisis (disease)
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References in periodicals archive ?
(1-) Pos-graduacao em Nutricao Esportiva e Treinamento Fisico da Faculdade de Juazeiro do Norte (FJN), Juazeiro do Norte-CE, Brasil.
Then, and because they have established the 5-level structure, I transferred to study level 5 in 2007 (FJN).
The course was an opportunity not only to gain coaching experiences, but also to identify different coach education systems through meeting other coaches (FJN).
Accessing such subjects is considered one of the advantages of an international coach education system which supports the direction of global coaching curriculum (FJN).
As the first large-sample study of audit and nonaudit fees paid to audit firms, FJN made an important first pass at discovering the link between fee levels and audit independence (Kinney and Libby 2002, 113).
The contribution of this paper is to "further peel the onion" to find out what is driving the FJN findings.
While we investigate the FJN discretionary accrual tests, Francis and Ke (2003) investigate the FJN earnings benchmark tests and find that the FJN earnings benchmark results are due to the inclusion of observations with large negative earnings surprises.
The motivation for FJN's study and our own is based on the U.S.
Thus, we posit that the total fee, i.e., the sum of audit and nonaudit fees, rather than the fee ratio is the more appropriate measure of the economic dependence of the auditor on a client, although, we include the fee ratio in our empirical analyses to provide a complete assessment of FJN's results.
Our first set of tests examine whether FJN's discretionary accruals results are sensitive to the measurement of discretionary accruals.
We hope that the discussion will encourage others to conduct additional research to address the important questions raised by both FJN and the SEC.
The underlying proposition examined by FJN is that the strength of the audit firm's economic dependence on the client, or economic bond, consciously or unconsciously reduces the auditor's independence, or willingness to resist client-induced biases in the reporting process.