Works Published in 2021
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.
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.
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.
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
TL;DR:
Commentary on how data analytics knowledge should be required of the profession is provided and a guideline for the content and levels of ADA knowledge and skills of auditors serving in different roles is proposed.
(via Semantic Scholar)
UN Sustainable Development Goal Categories
4. Quality Education
(OpenAlex)
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.
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
2021 journal article
Reporting Concerns About Earnings Quality: An Examination of Corporate Managers
JOURNAL OF BUSINESS ETHICS, 171(3), 435–457.
author keywords: Earnings management; Earnings quality; Ethical dilemma; Fraud; Red flags; Reporting; Whistleblowing
hdl.handle.net (repository)
UN Sustainable Development Goal Categories
8. Decent Work and Economic Growth
(OpenAlex)
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.
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
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