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Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing DecisionsThe Accounting review, 2004-04, Vol.79 (2), p.277-304 [Peer Reviewed Journal]Copyright 2004 American Accounting Association ;COPYRIGHT 2004 American Accounting Association ;Copyright American Accounting Association Apr 2004 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2004.79.2.277 ;CODEN: ACRVASFull text available |
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Client Importance, Nonaudit Services, and Abnormal AccrualsThe Accounting review, 2003-10, Vol.78 (4), p.931-955 [Peer Reviewed Journal]Copyright 2003 American Accounting Association ;Copyright American Accounting Association Oct 2003 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2003.78.4.931 ;CODEN: ACRVASFull text available |
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No Taxation without Information: Deterrence and Self-Enforcement in the Value Added TaxThe American economic review, 2015-08, Vol.105 (8), p.2539-2569 [Peer Reviewed Journal]Copyright© 2015 American Economic Association ;Copyright American Economic Association Aug 2015 ;ISSN: 0002-8282 ;EISSN: 1944-7981 ;DOI: 10.1257/aer.20130393 ;CODEN: AENRAAFull text available |
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The Goals and Promise of the Sarbanes-Oxley ActThe Journal of economic perspectives, 2007-01, Vol.21 (1), p.91-116 [Peer Reviewed Journal]Copyright 2007 American Economic Association ;Copyright American Economic Association Winter 2007 ;ISSN: 0895-3309 ;EISSN: 1944-7965 ;DOI: 10.1257/jep.21.1.91Full text available |
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Quantity and quality of information and SME financial structureSmall business economics, 2012-09, Vol.39 (2), p.341-358 [Peer Reviewed Journal]2012 Springer ;Springer Science+Business Media, LLC. 2010 ;Springer Science+Business Media, LLC. 2012 ;ISSN: 0921-898X ;EISSN: 1573-0913 ;DOI: 10.1007/s11187-010-9306-3Full text available |
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How Do Tax Agents Respond to Anti-corruption Intensity?Journal of business ethics, 2024-02, Vol.190 (1), p.137-164 [Peer Reviewed Journal]The Author(s), under exclusive licence to Springer Nature B.V. 2023. Springer Nature or its licensor (e.g. a society or other partner) holds exclusive rights to this article under a publishing agreement with the author(s) or other rightsholder(s); author self-archiving of the accepted manuscript version of this article is solely governed by the terms of such publishing agreement and applicable law. ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-023-05398-wFull text available |
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Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American CountriesThe Accounting review, 2004-04, Vol.79 (2), p.473-495 [Peer Reviewed Journal]Copyright 2004 American Accounting Association ;Copyright American Accounting Association Apr 2004 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2004.79.2.473 ;CODEN: ACRVASFull text available |
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Corporate Audits and How to Fix ThemThe Journal of economic perspectives, 2010-04, Vol.24 (2), p.189-210 [Peer Reviewed Journal]Copyright © 2010 American Economic Association ;Copyright American Economic Association Spring 2010 ;ISSN: 0895-3309 ;EISSN: 1944-7965 ;DOI: 10.1257/jep.24.2.189Full text available |
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Director Connectedness: Monitoring Efficacy and Career ProspectsJournal of financial and quantitative analysis, 2018-02, Vol.53 (1), p.65-108 [Peer Reviewed Journal]Copyright © Michael G. Foster School of Business, University of Washington 2018 ;COPYRIGHT 2018, MICHAEL G. FOSTER SCHOOL OF BUSINESS, UNIVERSITY OF WASHINGTON ;Copyright University of Washington, School of Business Administration Feb 2018 ;ISSN: 0022-1090 ;EISSN: 1756-6916 ;DOI: 10.1017/S0022109018000017Full text available |
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Material Type: Article
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Determinants of going-concern audit opinions: evidence from Vietnam stock exchange-listed companiesCogent economics & finance, 2022-12, Vol.10 (1) [Peer Reviewed Journal]2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2022 ;2022 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License http://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: 2332-2039 ;EISSN: 2332-2039 ;DOI: 10.1080/23322039.2022.2145749Full text available |
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The effect of audit committee effectiveness and audit quality on corporate voluntary disclosure qualityAfrican journal of economic and management studies, 2019-03, Vol.10 (1), p.17-31 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2018 ;ISSN: 2040-0705 ;EISSN: 2040-0713 ;DOI: 10.1108/AJEMS-04-2018-0102Full text available |
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Board diversity, audit committee characteristics and audit quality: The moderating role of control-ownership wedgeBusiness and Economic Horizons, 2018-01, Vol.14 (3), p.587-614COPYRIGHT 2018 Prague Development Center ;2018. 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: 1804-5006 ;ISSN: 1804-1205 ;EISSN: 1804-5006 ;DOI: 10.15208/beh.2018.42Full text available |
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Material Type: Article
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Exposing Corrupt Politicians: The Effects of Brazil's Publicly Released Audits on Electoral OutcomesThe Quarterly journal of economics, 2008-05, Vol.123 (2), p.703-745 [Peer Reviewed Journal]Copyright 2008 The President and Fellows of Harvard College and the Massachusetts Institute of Technology ;2008 by the President and Fellows of Harvard College and the Massachusetts Institute of Technology 2008 ;Copyright MIT Press Journals May 2008 ;ISSN: 0033-5533 ;EISSN: 1531-4650 ;DOI: 10.1162/qjec.2008.123.2.703 ;CODEN: QJECATFull text available |
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Assessment of transparency of audit reports based on presentation of key audit matters – the cases of Bosnia and Herzegovina and CroatiaEkonomski vjesnik, 2021-01, Vol.34 (2), p.459-470 [Peer Reviewed Journal]2021. This work is published under https://creativecommons.org/licenses/by-nc-nd/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0353-359X ;ISSN: 1847-2206 ;EISSN: 1847-2206 ;DOI: 10.51680/ev.34.2.16 ;CODEN: EKVJEEFull text available |
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The Effect of SOX Section 404: Costs, Earnings Quality, and Stock PricesThe Journal of finance (New York), 2010-06, Vol.65 (3), p.1163-1196 [Peer Reviewed Journal]2010 American Finance Association ;2010 the American Finance Association ;Copyright Blackwell Publishers Inc. Jun 2010 ;ISSN: 0022-1082 ;EISSN: 1540-6261 ;DOI: 10.1111/j.1540-6261.2010.01564.x ;CODEN: JLFIANFull text available |
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THE EFFECTS OF IRS AUDITS ON EITC CLAIMANTSNational tax journal, 2018-09, Vol.71 (3), p.451-484 [Peer Reviewed Journal]2018 National Tax Association. All rights reserved. ;COPYRIGHT 2018 National Tax Association ;Copyright National Tax Association Sep 2018 ;ISSN: 0028-0283 ;EISSN: 1944-7477 ;DOI: 10.17310/ntj.2018.3.02Full text available |
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Audit fees and cost of debt: differences in the credibility of voluntary and mandatory auditsEconomic research - Ekonomska istraživanja, 2020-01, Vol.33 (1), p.3071-30922020 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2020 ;2020 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. This work is licensed under the Creative Commons Attribution License http://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: 1331-677X ;EISSN: 1848-9664 ;DOI: 10.1080/1331677X.2019.1678501Full text available |
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Material Type: Article
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The deterrence effect of real-world operational tax audits on self-employed taxpayers: evidence from ItalyInternational tax and public finance, 2022-08, Vol.29 (4), p.1014-1046 [Peer Reviewed Journal]The Author(s) 2021 ;The Author(s) 2021. This work is published under http://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: 0927-5940 ;EISSN: 1573-6970 ;DOI: 10.1007/s10797-021-09707-9Full text available |
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Monitoring Corruptible PoliticiansThe American economic review, 2016-08, Vol.106 (8), p.2371-2405 [Peer Reviewed Journal]Copyright© 2016 American Economic Association ;Copyright American Economic Association Aug 2016 ;ISSN: 0002-8282 ;EISSN: 1944-7981 ;DOI: 10.1257/aer.20130874 ;CODEN: AENRAAFull text available |
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Material Type: Article
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Taxman's Dilemma: Coercion or Persuasion? Evidence from a Randomized Field Experiment in EthiopiaThe American economic review, 2017-05, Vol.107 (5), p.420-424 [Peer Reviewed Journal]Copyright© 2017 American Economic Association ;Copyright American Economic Association May 2017 ;ISSN: 0002-8282 ;EISSN: 1944-7981 ;DOI: 10.1257/aer.p20171141Full text available |