Accounting

Poole College of Management

Works Published in 2021

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Displaying all 10 works

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

2021 article

A JUDAIC APPROACH TO APPLYING MATERIALITY CONCEPTS

RESEARCH ON PROFESSIONAL RESPONSIBILITY AND ETHICS IN ACCOUNTING, Vol. 24, pp. 187–204.

By: A. Reinstein, E. Taylor* & C. Miller

author keywords: Materiality; Judaism; auditing; accounting; religion; quantitative and qualitative measures; financial statement users' needs
Sources: Web Of Science, ORCID
Added: September 19, 2022

2021 article

Bios Vol. 40, #1

JOURNAL OF ACCOUNTING AND PUBLIC POLICY, Vol. 40.

By: C. Hsu, Q. Jin, Z. Ma, J. Zhou, M. Beasley, B. Branson, D. Pagach, S. Panfilo ...

Sources: Web Of Science, ORCID
Added: February 14, 2022

2021 journal article

Sustaining discreditable accounting research through ignorance: The mainstream elite's response to the 2008 financial crisis

ACCOUNTING ORGANIZATIONS AND SOCIETY, 95.

Source: Web Of Science
Added: December 6, 2021

2021 article

Tax Haven Incorporation and the Cost of Capital*

Lewellen, C. M., Mauler, L., & Watson, L. (2021, September 14). CONTEMPORARY ACCOUNTING RESEARCH.

By: C. Lewellen n, L. Mauler* & L. Watson*

author keywords: tax avoidance; tax havens; corporate inversions; cost of equity
Source: Web Of Science
Added: September 27, 2021

2021 journal article

A Framework for Auditor Data Literacy: A Normative Position

ACCOUNTING HORIZONS, 35(2), 5–25.

author keywords: audit data analytics; knowledge; skill; accounting education; CPA exam; data analytic techniques
Source: Web Of Science
Added: August 9, 2021

2021 article

Accounting Horizons Revised Editorial Policy: A Renewed Focus on Practice Problems of Real Consequence

Showalter, D. S., & Wilks, T. J. (2021, June). ACCOUNTING HORIZONS, Vol. 35, pp. 1–4.

By: D. Showalter n & T. Wilks*

Source: Web Of Science
Added: August 2, 2021

2021 article

Do Financing Constraints Lead to Incremental Tax Planning? Evidence from the Pension Protection Act of 2006*

Campbell, J. L., Goldman, N. C., & Li, B. (2021, June 29). CONTEMPORARY ACCOUNTING RESEARCH.

author keywords: financing constraints; tax planning; Pension Protection Act of 2006; off-balance sheet financing; investment
Source: Web Of Science
Added: July 12, 2021
Abstract matches:
  • L’étude fait la lumière sur l'orientation, la causalité et l'importance économique du lien entre les contraintes liées au financement et les mesures de planification fiscale.

2021 journal article

Reporting Concerns About Earnings Quality: An Examination of Corporate Managers

JOURNAL OF BUSINESS ETHICS, 171(3), 435–457.

By: J. Brazel n, L. Lucianetti* & T. Schaefer*

author keywords: Earnings management; Earnings quality; Ethical dilemma; Fraud; Red flags; Reporting; Whistleblowing
Source: Web Of Science
Added: June 28, 2021

2021 journal article

Board Risk Oversight and Corporate Tax-Planning Practices

JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH, 33(1), 7–32.

By: M. Beasley n, N. Goldman n, C. Lewellen n & M. McAllister*

author keywords: board risk oversight; tax-planning practices; enterprise risk management; tax-planning levels; tax-planning volatility
Sources: Web Of Science, ORCID
Added: June 10, 2021

2021 journal article

Are required SEC proxy disclosures about the board's role in risk oversight substantive?

JOURNAL OF ACCOUNTING AND PUBLIC POLICY, 40(1).

author keywords: Board risk oversight; Enterprise risk management; Risk governance; Risk management
Sources: Web Of Science, ORCID
Added: January 1, 2021