Works Published in 2024
Displaying all 7 works
Sorted by most recent date added to the index first, which may not be the same as publication date order.
2024 journal article
Did FASB Interpretation Number 48 (FIN 48) Affect Noninnovative Corporate Investment?
JOURNAL OF THE AMERICAN TAXATION ASSOCIATION, 46(1), 57–81.
author keywords: FIN 48; noninnovative investment; capital expenditures; mergers and acquisitions; tax disclosure
Source: Web Of Science
Added: July 17, 2024
2024 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).
author keywords: Tax reform; International tax; Tax reserves; Internal information quality; TCJA; BEAT
ink.library.smu.edu.sg (repository)
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.
author keywords: Ethical dilemma; Fraud red flag; Incentives; Performance evaluation; Professional skepticism; Rewards; M40; M41; M42
Source: Web Of Science
Added: June 11, 2024
2024 journal article
Coaching Today's auditors: What causes reviewers to adopt a more developmental approach?
ACCOUNTING ORGANIZATIONS AND SOCIETY, 112.
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
Audit partner facial traits, gender, and career outcomes
ACCOUNTING ORGANIZATIONS AND SOCIETY, 112.
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
The Interactive Effect of Personality Types and Learning Setting on Performance in Accounting Courses
ISSUES IN ACCOUNTING EDUCATION, 39(2), 49–69.
author keywords: active learning; MBTI; personality types; learning settings
Sources: Web Of Science, ORCID, NC State University Libraries
Added: May 1, 2024
2024 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.
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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