Zobrazeno 1 - 10
of 50
pro vyhledávání: '"Divesh S. Sharma"'
Publikováno v:
Accounting Horizons. :1-30
SYNOPSIS We examine (1) the association between global-level and joint global-, national-, and city-level auditor industry specialization and audit clients’ cost of equity capital and (2) how the national investor protection environment impacts the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2ed0a933eae97c8fd292c942d3e7cc3b
https://doi.org/10.2308/horizons-17-055rrr
https://doi.org/10.2308/horizons-17-055rrr
Autor:
Bright Asante‐Appiah, Divesh S. Sharma
Publikováno v:
Contemporary Accounting Research. 39:2409-2455
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fc9caeb629b4d740fd325d83906d2685
https://doi.org/10.1111/1911-3846.12793
https://doi.org/10.1111/1911-3846.12793
Publikováno v:
Contemporary Accounting Research. 39:371-403
We examine whether audit firm alma mater ties between the auditor and the audit committee (AC) are associated with significantly greater nonaudit services (NAS) provided by the auditor. We further examine whether greater NAS in the presence of such a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4d30373d168e6dc0a211e6d38c1839b5
https://doi.org/10.1111/1911-3846.12730
https://doi.org/10.1111/1911-3846.12730
Publikováno v:
Journal of the American Taxation Association. 43:7-36
This study examines associations between auditor provided tax compliance and tax planning services and tax avoidance and tax risk. Collectively, our results suggest that companies paying their auditors for tax planning advice are more effective tax p
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::60163c297f4d5586e329ebbd759d2bf1
https://doi.org/10.2308/jata-19-041
https://doi.org/10.2308/jata-19-041
Publikováno v:
International Journal of Auditing. 25:117-141
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e8ec30fea2f8b5e28a09d69049061c00
https://doi.org/10.1111/ijau.12211
https://doi.org/10.1111/ijau.12211
Autor:
Umesh Sharma, Divesh S. Sharma
Publikováno v:
Pacific Accounting Review. 33:36-63
PurposeThe purpose of this paper is to examine the factors related to the use of the balanced scorecard (BSC) by private companies. Specifically, the authors examine how foreign ownership, focus on a global market beyond the local company’s geograp
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::dfb9399d21a0bd8fac5b84be66b31655
https://doi.org/10.1108/par-06-2019-0076
https://doi.org/10.1108/par-06-2019-0076
Publikováno v:
Contemporary Accounting Research. 37:160-188
In this study we predict and provide evidence that distressed firms that rely more heavily on major customers for sales have a comparatively higher incidence of receiving going concern opinions (GCOs). Moreover, we find that the effect of increased r
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::921cb003a75d36af221814b09f475c7f
https://doi.org/10.1111/1911-3846.12551
https://doi.org/10.1111/1911-3846.12551
Publikováno v:
Accounting & Finance. 61:913-936
A version of this paper was presented at AFAANZ 2017: Accounting and Finance Association of Australia and New Zealand Conference, Adelaide, Australia, 2nd - 4th July, 2017.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8fe3f4babfe413e06cab13c6483112bc
https://doi.org/10.1111/acfi.12598
https://doi.org/10.1111/acfi.12598
Publikováno v:
AUDITING: A Journal of Practice & Theory. 39:185-205
SUMMARY We find a significant negative association between cost of equity and audit committee directors' simultaneous service on multiple audit committees (ACNUM). However, this association is not linear, as we find that cost of equity begins to incr
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f5b31610378283426ebea1c779f21311
https://doi.org/10.2308/ajpt-17-117
https://doi.org/10.2308/ajpt-17-117
Publikováno v:
SSRN Electronic Journal.
We examine whether the naming of partners provides a benefit to the public in the context of allowing researchers to empirically collect evidence on the economic importance of non-audit services (NAS) at the partner level. We provide evidence showing
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::103370484b576c2d983724bfd1242fc2
https://doi.org/10.2139/ssrn.3782109
https://doi.org/10.2139/ssrn.3782109