Accounting - 2022

Aras, G., & Williams, P. F. (2022). Integrated Reporting and Integrated Thinking: Proposing a Reporting Model That Induces More Responsible Use of Corporate Power. SUSTAINABILITY. https://doi.org/10.3390/su14063277

Bradford, M., Taylor, E. Z., & Seymore, M. (2022). A View from the CISO: Insights from the Data Classification Process. JOURNAL OF INFORMATION SYSTEMS. https://doi.org/10.2308/ISYS-2020-054

Drake, K. D., Goldman, N. C., & Murphy, F. (2022). Foreign Employment, Income Shifting, and Tax Uncertainty. ACCOUNTING REVIEW. https://doi.org/10.2308/TAR-2019-0047

Goldman, N. C., Harris, M. K., & Omer, T. C. (2022). Does task-specific knowledge improve audit quality: Evidence from audits of income tax accounts*. ACCOUNTING ORGANIZATIONS AND SOCIETY. https://doi.org/10.1016/j.aos.2021.101320

Lewellen, C. M. (2022, April 27). Tax haven incorporation and financial reporting transparency. REVIEW OF ACCOUNTING STUDIES. https://doi.org/10.1007/s11142-022-09676-2

Moon, J. R., Jr., Shipman, J. E., Swanquist, Q. T., & Whited, R. L. (2022). On Controlling for Misstatement Risk. AUDITING: A Journal of Practice & Theory, 8. https://doi.org/10.2308/AJPT-2021-004

Traini, S., Goldman, N. C., & Lewellen, C. M. (2022, April 5). Aggressive Tax Planning and Labor Investments. JOURNAL OF ACCOUNTING AUDITING AND FINANCE. https://doi.org/10.1177/0148558X221089638

Whited, R. L., Swanquist, Q. T., Shipman, J. E., & Moon, J. R., Jr. (2022). Out of Control: The (Over) Use of Controls in Accounting Research. The Accounting Review, 7. https://doi.org/10.2308/TAR-2019-0637

Williams, P. F. (2022, May 27). The Decline of Substance over Form in Accounting: A Problematic Dichotomy. ACCOUNTING ECONOMICS AND LAW-A CONVIVIUM. https://doi.org/10.1515/ael-2021-0119

Williams, P. F. (2022, May 9). Unreliable Accounts: Governing behind a Veil. ACCOUNTING ECONOMICS AND LAW-A CONVIVIUM. https://doi.org/10.1515/ael-2021-0107