Zobrazeno 1 - 10
of 10
pro vyhledávání: '"Erik L. Beardsley"'
Publikováno v:
Contemporary Accounting Research. 38:1310-1340
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a6926bf775f9ff8412fdacf8db868545
https://doi.org/10.1111/1911-3846.12651
https://doi.org/10.1111/1911-3846.12651
Publikováno v:
Journal of Accounting, Auditing & Finance. 37:777-805
This study examines the association between the industry diversity of an audit office and audit quality, where industry diversity is the extent to which clients differ by industry classification. We find a negative association between industry divers
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e34cf1dd3b81f1bf12f775694e1abb16
https://doi.org/10.1177/0148558x20942618
https://doi.org/10.1177/0148558x20942618
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
Autor:
Erik L. Beardsley
Publikováno v:
SSRN Electronic Journal.
This study examines the determinants and consequences of tax reporting accuracy. Firms are required to report tax expense each quarter based on their estimated annual effective tax rate (ETR). However, because of both bias and estimation error, these
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e6e8b096db453f0273e5bf6a1e64bddc
https://doi.org/10.2139/ssrn.3774393
https://doi.org/10.2139/ssrn.3774393
Publikováno v:
SSRN Electronic Journal.
This study investigates how sophisticated market participants use tax-based information by examining whether analysts’ street effective tax rates (ETRs) are informative. When assessing firm performance, analysts exclude items they believe do not re
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::24c6540091c5bb953ad57f3e40ef101e
https://doi.org/10.2139/ssrn.3555795
https://doi.org/10.2139/ssrn.3555795
Publikováno v:
Journal of Accounting and Economics. 72:101423
Kirk, Reppenhagen, and Tucker (2014) find that investors use individual analyst forecasts as additional earnings benchmarks. We investigate whether executives manage earnings to beat these individual benchmarks. Using year-end effective tax rate (ETR
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::15c577190c95868d992c6625aae7f206
https://doi.org/10.1016/j.jacceco.2021.101423
https://doi.org/10.1016/j.jacceco.2021.101423
Publikováno v:
SSRN Electronic Journal.
Prior studies that examine the effect of managerial incentives on investment or misreporting decisions typically hold firm characteristics constant and focus on a particular managerial incentive. However, managers’ responses to different types of i
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::042e05d9674b95f225088d2886586ff1
https://doi.org/10.2139/ssrn.3198771
https://doi.org/10.2139/ssrn.3198771
Publikováno v:
SSRN Electronic Journal.
This study examines the possibility of a nonlinear association between auditor-provided non-audit services (NAS) and audit quality. The effect of NAS on audit quality has been a long-standing debate among academics and regulators. One view is that NA
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::92722299d710d90a1b98e095d9233138
https://doi.org/10.2139/ssrn.3114395
https://doi.org/10.2139/ssrn.3114395
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::990be5c16d4397c66300168664095f8c
https://doi.org/10.2139/ssrn.2516981
https://doi.org/10.2139/ssrn.2516981
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