ISSN: 0268-6902
Online from: 1986
Subject Area: Accounting and Finance
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| 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 Please login | Abstract & purchase [ HTML & PDF (134kb) ] | Reprints & permissions |
| 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 Please login | Abstract & purchase [ HTML & PDF (83kb) ] | Reprints & permissions |
| 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 Please login | Abstract & purchase [ HTML & PDF (121kb) ] | Reprints & permissions |
| 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 Please login | Abstract & purchase [ HTML & PDF (96kb) ] | Reprints & permissions |
| 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 Please login | Abstract & purchase [ HTML & PDF (176kb) ] | Reprints & permissions |
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