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Material Type: Article
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Strategic Deviation and Corporate Tax Avoidance: A Risk Management PerspectiveJournal of risk and financial management, 2024-04, Vol.17 (4), p.144 [Peer Reviewed Journal]2024 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1911-8066 ;EISSN: 1911-8074 ;DOI: 10.3390/jrfm17040144Full text available |
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Material Type: Article
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Detection of Financial Statement Fraud Using Deep Learning for Sustainable Development of Capital Markets under Information AsymmetrySustainability (Basel, Switzerland), 2021-09, Vol.13 (17), p.9879 [Peer Reviewed Journal]2021 by the author. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su13179879Full text available |
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3 |
Material Type: Article
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The Influence of the CEO on Auditor Choice in Private Firms: An Interplay of Willingness and AbilitySustainability (Basel, Switzerland), 2021-06, Vol.13 (12), p.6710 [Peer Reviewed Journal]2021 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su13126710Full text available |
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4 |
Material Type: Article
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MORE CONFIDENCE OF THE FINANCIAL AND NON-FINANCIAL INFORMATION WITH THE ASSURANCE OF SUSTAINABILITY REPORTINGAnnales Universitatis Apulensis : Series Oeconomica, 2020-07, Vol.22 (2), p.26-39 [Peer Reviewed Journal]Copyright "1 Decembrie 1918" University of Alba Iulia (Romania), Faculty of Sciences 2020 ;ISSN: 1454-9409 ;DOI: 10.29302/oeconomica.2020.22.2.3Digital Resources/Online E-Resources |
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Material Type: Article
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The Moderating Effect of Audit Quality on the Links Between Stock Market Segmentations, Surplus Free Cash Flow, and Income-increasing Discretionary AccrualsAustralasian accounting, business & finance journal, 2021-01, Vol.15 (4), p.153-174 [Peer Reviewed Journal]2021. This work is published under https://creativecommons.org/licenses/by-nc/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1834-2019 ;ISSN: 1834-2000 ;EISSN: 1834-2019 ;DOI: 10.14453/aabfj.v15i4.9Full text available |
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Material Type: Article
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Does Corporate Governance Have a Say on Dividends in Australian Listed Companies?Australasian accounting, business & finance journal, 2021-01, Vol.15 (4), p.47-75 [Peer Reviewed Journal]2021. This work is published under https://creativecommons.org/licenses/by-nc/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1834-2019 ;ISSN: 1834-2000 ;EISSN: 1834-2019 ;DOI: 10.14453/aabfj.v15i4.4Full text available |
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Material Type: Article
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The effect of mandatory audit firm rotation on earnings management and audit fees: Evidence from IranJournal of risk and financial management, 2022-03, Vol.15 (3), p.1-20 [Peer Reviewed Journal]2022 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1911-8074 ;ISSN: 1911-8066 ;EISSN: 1911-8074 ;DOI: 10.3390/jrfm15030102Full text available |
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Material Type: Article
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On the political decision of audit market regulation: Empirical evidence of audit firm tenure and maximum durations within the European UnionEconomies, 2021-06, Vol.9 (2), p.1-24 [Peer Reviewed Journal]2021 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2227-7099 ;EISSN: 2227-7099 ;DOI: 10.3390/economies9020079Full text available |
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Material Type: Article
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NON-AUDIT SERVICES AND AUDITOR INDEPENDENCE IN AN ENVIRONMENT OF LOW INVESTOR PROTECTIONRevista universo contábil, 2016-12, Vol.12 (4), p.107-128Copyright Ilse Maria Beuren 2016 ;ISSN: 1809-3337 ;EISSN: 1809-3337 ;DOI: 10.4270/ruc.2016430Full text available |
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Material Type: Article
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The impact of financial restatement on auditor changes: Iranian evidenceAsia Pacific Journal of Innovation and Entrepreneurship, 2017-12, Vol.11 (3), p.366-390 [Peer Reviewed Journal]Azam Eshagniya and Mahdi Salehi. ;Azam Eshagniya and Mahdi Salehi. This work is published under https://creativecommons.org/licenses/by-nc/3.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2071-1395 ;EISSN: 2398-7812 ;DOI: 10.1108/APJIE-12-2017-039Full text available |
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11 |
Material Type: Article
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The impact of corporate tax policy on state trade flowsThe Cato journal, 2016-09, Vol.36 (3), p.611-624 [Peer Reviewed Journal]COPYRIGHT 2016 Cato Institute ;Copyright Cato Institute Fall 2016 ;ISSN: 0273-3072 ;EISSN: 1943-3468 ;CODEN: CAJODCFull text available |
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12 |
Material Type: Article
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The Determinants of Earnings Management by the Acquiring FirmsJournal of business studies quarterly, 2012-06, Vol.3 (4), p.43 [Peer Reviewed Journal]Copyright Journal of Business Studies Quarterly (JBSQ) Jun 2012 ;ISSN: 2152-1034 ;EISSN: 2156-8626Full text available |
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13 |
Material Type: Article
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Corporate attributes and corporate accrualsAestimatio (Madrid), 2016-01, Vol.12 (2015), p.24-47Copyright Instituto de Estudios Bursatiles 2016 ;LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 2173-0164 ;EISSN: 2173-1926 ;DOI: 10.5605/IEB.12.2Full text available |
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Material Type: Article
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Corporate Governance and the Level of Financial Disclosure by Tunisian FirmJournal of business studies quarterly, 2013-03, Vol.4 (3), p.95 [Peer Reviewed Journal]Copyright Journal of Business Studies Quarterly (JBSQ) Mar 2013 ;ISSN: 2152-1034 ;EISSN: 2156-8626Full text available |
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15 |
Material Type: Article
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THE RISK CONNECTION OF AN ORGANIZATION WITH INTERNAL AUDIT. SPECIFIC CORPORATE GOVERNANCE PRACTICESRomanian Economic Business Review, 2010-10, Vol.5 (3), p.258-270Copyright Romanian American University, Scientific Research Department Fall 2010 ;ISSN: 1842-2497 ;EISSN: 2344-4843Full text available |
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16 |
Material Type: Article
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The Relationship between Non-Audit Service Fees and Audit Fees in the Banking Sector in MalaysiaInternational journal of management studies (Kedah, Malaysia), 2006-06, Vol.13 (1), p.61 [Peer Reviewed Journal]2006. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2232-1608 ;EISSN: 2180-2467Full text available |
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17 |
Material Type: Article
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DETAIL PLUS INC. (DPI) - AUDITING THE INCOME TAXES OF A FAMILY OWNED BUSINESS IN THE CARIBBEANGlobal perspectives on accounting education, 2009-01, Vol.6, p.47Copyright Global Perspectives on Accounting Education 2009 ;EISSN: 1543-2955Full text available |