Accounting

Works Published in 2024

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Displaying all 9 works

Sorted by most recent date added to the index first, which may not be the same as publication date order.

2024 journal article

The Challenge of Challenging Tax Laws as Unconstitutionally Vague

The ATA Journal of Legal Tax Research.

By: R. Sawyers n  & J. Plečnik *

UN Sustainable Development Goals Color Wheel
UN Sustainable Development Goal Categories
16. Peace, Justice and Strong Institutions (OpenAlex)
Source: ORCID
Added: January 23, 2025

2024 journal article

Implementing ERP with Maintenance and Support in Mind: Exploring the Efficacy of Application Management Services for the Post-Implementation Phase

JOURNAL OF INFORMATION SYSTEMS, 38(2), 1–27.

By: M. Bradford n, R. Bucy n & M. Adivar *

author keywords: ERP post-implementation; application management services (AMS); ERP maintenance and support (M&S); ERP customization; ERP documentation; process standardization
Source: Web Of Science
Added: September 9, 2024

2023 journal article

Did FASB Interpretation Number 48 (FIN 48) Affect Noninnovative Corporate Investment?

JOURNAL OF THE AMERICAN TAXATION ASSOCIATION, 46(1), 57–81.

By: N. Goldman n

author keywords: FIN 48; noninnovative investment; capital expenditures; mergers and acquisitions; tax disclosure
Source: Web Of Science
Added: July 17, 2024

2023 journal article

"Just BEAT it" do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?

JOURNAL OF ACCOUNTING & ECONOMICS, 77(2-3).

By: S. Kelley*, C. Lewellen n, D. Lynch * & D. Samuel *

author keywords: Tax reform; International tax; Tax reserves; Internal information quality; TCJA; BEAT
UN Sustainable Development Goals Color Wheel
UN Sustainable Development Goal Categories
1. No Poverty (Web of Science)
10. Reduced Inequalities (Web of Science)
Source: Web Of Science
Added: June 24, 2024

2024 article

Who Rewards Appropriate Levels of Professional Skepticism?

Brazel, J. F., Leiby, J., & Schaefer, T. J. (2024, May 30). JOURNAL OF BUSINESS ETHICS.

By: J. Brazel n, J. Leiby * & T. Schaefer *

author keywords: Ethical dilemma; Fraud red flag; Incentives; Performance evaluation; Professional skepticism; Rewards; M40; M41; M42
UN Sustainable Development Goals Color Wheel
UN Sustainable Development Goal Categories
Source: Web Of Science
Added: June 11, 2024

2023 journal article

Audit partner facial traits, gender, and career outcomes

ACCOUNTING ORGANIZATIONS AND SOCIETY, 112.

By: Y. Chen *, C. Sealy *, Q. Swanquist * & R. Whited n 

author keywords: Appearance; Career outcomes; Audit partner; Gender; Gender stereotypes
Sources: Web Of Science, NC State University Libraries
Added: May 20, 2024

2024 journal article

Coaching Today's auditors: What causes reviewers to adopt a more developmental approach?

ACCOUNTING ORGANIZATIONS AND SOCIETY, 112.

By: L. Andiola *, J. Brazel n, D. Downey * & T. Schaefer *

author keywords: Global audit teams; Error detection; Office affiliation; Professional development; Recur; Workpaper review
Source: Web Of Science
Added: May 20, 2024

2024 journal article

The Interactive Effect of Personality Types and Learning Setting on Performance in Accounting Courses

ISSUES IN ACCOUNTING EDUCATION, 39(2), 49–69.

By: K. Krawczyk n  & F. Buckless n

author keywords: active learning; MBTI; personality types; learning settings
UN Sustainable Development Goals Color Wheel
UN Sustainable Development Goal Categories
4. Quality Education (Web of Science)
Sources: Web Of Science, ORCID, NC State University Libraries
Added: May 1, 2024

2023 article

Disclosure of tax-related critical audit matters and tax-related outcomes

Drake, K. D., Goldman, N. C., Lusch, S. J., & Schmidt, J. J. (2024, January 29). CONTEMPORARY ACCOUNTING RESEARCH.

By: K. Drake*, N. Goldman n, S. Lusch * & J. Schmidt *

author keywords: critical audit matters; expanded audit reports; financial reporting quality; tax avoidance; tax reporting; tax-related earnings management; evitement fiscal; gestion du resultat lie a l'impot; qualite de l'information financiere; questions critiques de l'audit; rapports d'audit elabores; rapports fiscaux
Source: Web Of Science
Added: February 12, 2024

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