Zobrazeno 1 - 7
of 7
pro vyhledávání: '"Dennis R. Lassila"'
Publikováno v:
Contemporary Accounting Research. 36:999-1027
We investigate whether audit offices respond to audit fee pressure by increasing their focus on nonaudit services (NAS), as well as the combined effect of audit fee pressure and an increased focus on NAS on audit quality. We find a positive associati
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ee03e54d2a9cceb423a5548696b2a285
https://doi.org/10.1111/1911-3846.12440
https://doi.org/10.1111/1911-3846.12440
Publikováno v:
SSRN Electronic Journal.
For decades the marriage penalty tax (MPT) has been debated, reduced, increased, and muddled in the US tax system. The issue is important to individual taxpayers, as well as to policy-makers, academic researchers, and society overall. Research shows
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::78c9cdac4e6aa6360fa122670cb23a24
https://doi.org/10.2139/ssrn.3139992
https://doi.org/10.2139/ssrn.3139992
Autor:
L. Murphy Smith, Dennis R. Lassila
Publikováno v:
Advances in Accounting. 28:317-322
This paper presents perspectives of accounting faculty members on the relative importance of topics that should be presented in a one-semester graduate level international taxation course. Understanding of international taxation has become an increas
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3ca9121567208b16eb0d06e67b1705b4
https://doi.org/10.1016/j.adiac.2012.09.008
https://doi.org/10.1016/j.adiac.2012.09.008
Publikováno v:
Journal of the American Taxation Association. 32:1-23
This study examines factors that influenced public companies to retain or dismiss their audit firms as tax service providers during the years immediately surrounding the passage of the Sarbanes-Oxley Act (SOX) in 2002. We find a positive relation bet
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c2985001f87335015fc88d87b61a7aba
https://doi.org/10.2308/jata.2010.32.1.1
https://doi.org/10.2308/jata.2010.32.1.1
Publikováno v:
SSRN Electronic Journal.
Recent academic research has noted a substantial decline in audit fees beginning in the mid-2000’s (Christensen et al. 2014; Ettredge et al. 2014). We investigate whether audit offices respond to audit fee pressure by increasing their focus on nona
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c16bc1a1f5ad7aab44f102ed04e15a46
https://doi.org/10.2139/ssrn.2433048
https://doi.org/10.2139/ssrn.2433048
Autor:
L. Murphy Smith, Dennis R. Lassila
Publikováno v:
Journal of Teaching in International Business. 6:33-49
International taxation is a course which offers an important international dimension to students of accounting and taxation. This study presents the results of a survey of partners and managers of major CPA firms regarding the relative importance of
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f5528b446b417d26865eb981f58cbe47
https://doi.org/10.1300/j066v06n03_03
https://doi.org/10.1300/j066v06n03_03
Publikováno v:
SSRN Electronic Journal.
Empirical research has shown that public policy such as tax and transfer programs have had a deleterious effect on marital stability. This study analyzes the cost to individuals of various aspects of the marriage penalty tax (MPT) and thereby how it
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d7d3ba3d40322dca69009ae448a8ee67
https://doi.org/10.2139/ssrn.2149247
https://doi.org/10.2139/ssrn.2149247