This paper provides empirical evidence on audit quality in Kazakhstan as measured by audit tenure and the frequency of issuing modified opinions. In addition, an overview of audit institutions of Kazakhstan and an ana...This paper provides empirical evidence on audit quality in Kazakhstan as measured by audit tenure and the frequency of issuing modified opinions. In addition, an overview of audit institutions of Kazakhstan and an analysis of the current audit market for public companies are offered. This paper also sheds light upon the potential independence problems resulting in low audit quality and current barriers to audit researches in Kazakhstan. Consistent with the findings of extant researches on audit quality and the general perceptions of investors, two hypotheses were developed, i.e., the audits performed by Big 4 audit firms in Kazakhstan also have higher quality than non-Big 4 audit firms in terms of audit tenure and the frequency of issuing modified opinions. The result confirms the hypothesis that Big 4 audit firms provide higher audit quality than smaller local firms in association with audit tenure instead of in relation to the frequency of issuing modified opinions. The result indicates that Big 4 audit firms may not be as independent as they will be in a highly litigious market. Therefore, an independent inspection should be regularly implemented according to the audit law, and the inspection report should be publicized by Chamber of Auditors （COA）1. If this is not practical due to the lack of qualified inspectors, a peer review may be an altemative to implement the quality control policy immediately. To the author＇s best knowledge, this is the first audit quality research in countries of the Commonwealth of Independence States （CIS）.展开更多
The present study aimed to contribute to our understanding of foreign language anxiety, in general, and in particular speaking anxiety in Kazakhstani environment. It was the first attempt to fill this gap and reveal m...The present study aimed to contribute to our understanding of foreign language anxiety, in general, and in particular speaking anxiety in Kazakhstani environment. It was the first attempt to fill this gap and reveal more about the speaking anxiety in the Elementary level of Kazakh students group, having considered how anxiety might have affected speaking and overall classroom performance. This study addressed the issue of identifying foreign language speaking anxiety and the major consequences of language speaking anxiety reported by students learning English in the evaluation of the foreign language classroom. Anxiety levels in Kazakh students of English were studied through self-evaluation using a scale adapted from the FLCAS （Foreign Language Classroom Anxiety Scale） developed by E. K. Horwitz, M. B. Horwitz, and Cope （1986）. As revealed by the results of this study, English language speaking anxiety does exist among the Kazakh second-year university students who participated in this study. And too, the study revealed that these students have had a number of negative experiences with speaking activities in a foreign language class.展开更多
The ＂Four Comprehensives＂ have be- come China＇s new ideological directive, acclaimed by the Chinese media as a profound doctrinal breakthroush. The first three comprehensives are quite familiar to Chinese politics ...The ＂Four Comprehensives＂ have be- come China＇s new ideological directive, acclaimed by the Chinese media as a profound doctrinal breakthroush. The first three comprehensives are quite familiar to Chinese politics and have been ideo- logical mainstays for decades. The first of these was introduced in 1979, when Deng Xiaoping had already called for ＂building a moderately prosperous society＂ as the eventual goal in pursuing his vision of the four modernizations of agriculture, industry, military, and science and technology.展开更多
文摘This paper provides empirical evidence on audit quality in Kazakhstan as measured by audit tenure and the frequency of issuing modified opinions. In addition, an overview of audit institutions of Kazakhstan and an analysis of the current audit market for public companies are offered. This paper also sheds light upon the potential independence problems resulting in low audit quality and current barriers to audit researches in Kazakhstan. Consistent with the findings of extant researches on audit quality and the general perceptions of investors, two hypotheses were developed, i.e., the audits performed by Big 4 audit firms in Kazakhstan also have higher quality than non-Big 4 audit firms in terms of audit tenure and the frequency of issuing modified opinions. The result confirms the hypothesis that Big 4 audit firms provide higher audit quality than smaller local firms in association with audit tenure instead of in relation to the frequency of issuing modified opinions. The result indicates that Big 4 audit firms may not be as independent as they will be in a highly litigious market. Therefore, an independent inspection should be regularly implemented according to the audit law, and the inspection report should be publicized by Chamber of Auditors （COA）1. If this is not practical due to the lack of qualified inspectors, a peer review may be an altemative to implement the quality control policy immediately. To the author＇s best knowledge, this is the first audit quality research in countries of the Commonwealth of Independence States （CIS）.
文摘The present study aimed to contribute to our understanding of foreign language anxiety, in general, and in particular speaking anxiety in Kazakhstani environment. It was the first attempt to fill this gap and reveal more about the speaking anxiety in the Elementary level of Kazakh students group, having considered how anxiety might have affected speaking and overall classroom performance. This study addressed the issue of identifying foreign language speaking anxiety and the major consequences of language speaking anxiety reported by students learning English in the evaluation of the foreign language classroom. Anxiety levels in Kazakh students of English were studied through self-evaluation using a scale adapted from the FLCAS （Foreign Language Classroom Anxiety Scale） developed by E. K. Horwitz, M. B. Horwitz, and Cope （1986）. As revealed by the results of this study, English language speaking anxiety does exist among the Kazakh second-year university students who participated in this study. And too, the study revealed that these students have had a number of negative experiences with speaking activities in a foreign language class.
文摘The ＂Four Comprehensives＂ have be- come China＇s new ideological directive, acclaimed by the Chinese media as a profound doctrinal breakthroush. The first three comprehensives are quite familiar to Chinese politics and have been ideo- logical mainstays for decades. The first of these was introduced in 1979, when Deng Xiaoping had already called for ＂building a moderately prosperous society＂ as the eventual goal in pursuing his vision of the four modernizations of agriculture, industry, military, and science and technology.
