Zobrazeno 1 - 10
of 29
pro vyhledávání: '"Hongkang Xu"'
Publikováno v:
International Journal of Auditing. 27:1-23
Publikováno v:
Journal of Corporate Accounting & Finance. 34:214-231
Publikováno v:
Journal of Corporate Accounting & Finance. 34:119-136
Publikováno v:
Review of Quantitative Finance and Accounting. 59:1423-1452
Publikováno v:
Accounting and Business Research. :1-32
Publikováno v:
Journal of Corporate Accounting & Finance. 33:163-188
Publikováno v:
Journal of Corporate Accounting & Finance. 33:31-48
Publikováno v:
Accounting Horizons. 36:25-48
SYNOPSIS This study examines how auditors react to clients' engagement in classification shifting which refers to the intentional misallocation of line items within the income statement. We find that classification shifting is positively associated w
Publikováno v:
Asia-Pacific Journal of Accounting & Economics. 30:14-29
Chief executive officers (CEOs) could use tax avoidance to reduce costs and hence increase firm profits. Nevertheless, the reputation of the firm could be harmed. Prior studies find that firms’ tax...
Publikováno v:
Accounting and Business Research. 52:166-200
This study examines the association between the political corruption of a local government and the readability of firms’ annual reports. Based on a sample of 12,742 firm-year observations during th...