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Accounting + Oversight
Accounting Estimates
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Results: 1,449

Auditor-Provided Tax Services and Clients’ Tax Avoidance: Do Auditors Draw a Line in the Sand for Tax Advisory Services?
2020-04-09
Authors

Wayne L. Nesbitt (Michigan State University, Eli Broad College of Business) Anh Persson (University of Illinois at Urbana-Champaign, Department of Accountancy) Joanna Shaw (Michigan State University, Department of Accounting & Information Systems)

Topics
Audit Fees
Street vs. GAAP: Which Effective Tax Rate Is More Informative?
2020-04-07
Authors

Erik Beardsley (University of Notre Dame, Mendoza College of Business) Michael Mayberry (University of Florida, Fisher School of Accounting) Sean T. McGuire (Texas A&M University, Department of Accounting)

Topics
Tax
The Distraction Effect of Non-Audit Services on Audit Quality
2020-04-07
Authors

Erik Beardsley (University of Notre Dame, Mendoza College of Business) Andy Imdieke (University of Notre Dame, Mendoza College of Business) Thomas C. Omer (University of Nebraska at Lincoln, School of Accountancy)

Topics
Financial Restatements
Social Diversity of Audit Committees and Firms’ Financial Reporting Quality
2020-03-25
Authors

Robert Felix (University of Baltimore) Mikhail Pevzner (University of Baltimore, Merrick School of Business) Mengxin Zhao (Securities and Exchange Commission)


Accounting Quality and Debt Concentration
2020-03-20
Authors

Ningzhong Li (University of Texas at Dallas) Yun Lou (Singapore Management University, School of Accountancy) Clemens A Otto (Singapore Management University, Lee Kong Chian School of Business) Regina Wittenberg-Moerman (University of Southern California)


Auditors’ Responses to Asset Redeployability
2020-03-18
Authors

Ferdinand A Gul (Deakin University) Karen Lai (Deakin University) Tongxia Li (Deakin University) Jeffrey Pittman (Memorial University of Newfoundland, Faculty of Business Administration)

Topics
Audit + Compliance
Good for Managers, Bad for Society? Causal Evidence on the Association between Risk-Taking Incentives and Corporate Social Responsibility
2020-03-03
Authors

Michael Mayberry (University of Florida, Fisher School of Accounting)

Topics
Litigation
Do Operations in Corrupt Foreign Countries Affect Auditor Behavior?
2020-03-02
Authors

Yangyang Fan (Hong Kong Polytechnic University, School of Accounting and Finance) Mark (Shuai) Ma (University of Pittsburgh, Accounting Group) Jeffrey Pittman (Memorial University of Newfoundland, Faculty of Business Administration) Yuping Zhao (University of Houston)

Topics
Audit Fees
A Re-examination of Accruals Quality Following Restatements
2020-02-15
Authors

Marie Herly (Aarhus University, Department of Economics and Business Economics) Jan Bartholdy (Department of Economics and Business Economics, Aarhus University) Frank Thinggaard (Department of Economics and Business Economics, Aarhus University)

Topics
Financial Restatements
A Re‐examination of Accruals Quality Following Restatements
2020-02-15
Authors

Marie Herly (Department of Economics and Business Economics, Aarhus University) Jan Bartholdy (Department of Economics and Business Economics, Aarhus University) Frank Thinggaard (Department of Economics and Business Economics, Aarhus University)

Topics
Financial Restatements