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Journal cover: Managerial Auditing Journal

Managerial Auditing Journal

ISSN: 0268-6902

Online from: 1986

Subject Area: Accounting and Finance

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Table of contents:
Volume 27 issue 3

Published: 2012, Start page: p228

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Articles
Article Id: Article Information:
17015553 Extent of corporate tax evasion when taxable earnings and accounting earnings coincide
Stavroula Kourdoumpalou, Theofanis Karagiorgos (pp. 228 - 250)
Keywords: Auditing, Capital markets, Corporate taxation, Financial reporting, Fraud, Fraudulent financial reporting, Greece, Public companies, Tax evasion
Article type: Research paper
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17015554 Audit partner specialization: the case of Andersen followers
Albert Nagy (pp. 251 - 262)
Keywords: Abnormal accruals, Andersen, Audit quality, Auditor specialization, Auditors, External auditing, Task specialization, United States of America
Article type: Research paper
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17015555 Incentive contracts and time pressure on audit judgment performance
Hua Lee (pp. 263 - 283)
Keywords: Auditors, Incentive schemes, Performance appraisal, Performance evaluation, Profit sharing, Relative performance, Time budget
Article type: Research paper
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17015556 Environmental event materiality and decision making
Jeffrey Faux (pp. 284 - 298)
Keywords: Decision making, Financial reporting, Information disclosure, In-isolation events, Material environmental event, Materiality discretions, Organizations, User perspectives
Article type: Research paper
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17015557 Euro adoption and the quality of accounting information
Panagiotis E. Dimitropoulos, Dimitrios Asteriou, Costas Siriopoulos (pp. 299 - 328)
Keywords: Accounting information, Asymmetric timeliness, Earnings management, Euro, Euro adoption, Financial reporting, Greece, Value relevance
Article type: Research paper
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