Zobrazeno 1 - 10
of 178
pro vyhledávání: '"Stefano Azzali"'
Autor:
Morera Umberto
Publikováno v:
Analisi Giuridica dell'Economia. (2):405-410
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::ce377e5da30d3c80246a05af6b0b9751
https://www.rivisteweb.it/download/article/10.1433/21094
https://www.rivisteweb.it/download/article/10.1433/21094
Publikováno v:
Managerial Auditing Journal. 38:129-157
Purpose This study aims to examine whether national industry expertise in Italy is more dominant than local expertise. Prior studies from Australia, USA and UK show that audit fees for industry experts are priced at a higher premium at the local leve
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9f74d31812fcfdb3a09b1efabd6cf77c
https://doi.org/10.1108/maj-05-2021-3146
https://doi.org/10.1108/maj-05-2021-3146
Publikováno v:
Accounting Education. :1-22
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2b4ce4e88ff159a5c9a96196c1ef51ac
https://doi.org/10.1080/09639284.2022.2081813
https://doi.org/10.1080/09639284.2022.2081813
Publikováno v:
Management Research Review. 46:82-99
Purpose Prior literature shows that income shifting is widely performed by multinational groups, but no research as yet has studied alignment between controlling and minority interests on tax avoidance in multinational groups with high ownership conc
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fa5a71da958265c29251d1890f98b21e
https://doi.org/10.1108/mrr-02-2021-0141
https://doi.org/10.1108/mrr-02-2021-0141
Publikováno v:
Accounting & Finance. 61:2477-2505
We use neo‐institutional theory to investigate the effect of disclosed audit sanctions on change in audit firm market share. Using hand‐collected data from public oversight board sanctions on audit firms in Italy and Spain, we show that disclosed
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::bfdc9da82ef007f288345387654ef045
https://doi.org/10.1111/acfi.12672
https://doi.org/10.1111/acfi.12672
Publikováno v:
Management Decision. 58:2621-2637
PurposeAlthough tax-motivated income shifting has been widely explored, no studies have as yet analyzed the association between ownership structure and management decisions about income shifting. The ownership structure of multinational groups is cha
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::11f9a717d1f61a77c8afe9b4de4f96d3
https://doi.org/10.1108/md-08-2019-1048
https://doi.org/10.1108/md-08-2019-1048
Autor:
Stefano Azzali, Tatiana Mazza
Publikováno v:
Corporate Governance: The International Journal of Business in Society. 20:485-502
Purpose The purpose of this paper is to analyze the effects of financial restatements (FRs) on the likelihood of the top management team (TMT) dismissal. It investigates the effects of types of FRs [corrective note and reissuance of financial stateme
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::345a5e56649bff43e1e128e6418c2103
https://doi.org/10.1108/cg-06-2019-0191
https://doi.org/10.1108/cg-06-2019-0191
Publikováno v:
SSRN Electronic Journal.
We examine the effect IFRS adoption has had on audit effort and the effectiveness of greater audit effort on constraining earnings management. While prior studies have examined the costs of IFRS adoption, it is unclear whether IFRS adoption affects a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ee5efc7ebe53682ad0771f6c866b3904
https://doi.org/10.2139/ssrn.3857258
https://doi.org/10.2139/ssrn.3857258
Autor:
Stefano Azzali, Tatiana Mazza
Publikováno v:
African Journal of Business Management. 12:294-315
This research studies the relation between audit firm choice and benefits that companies could gain in terms of lower cost of debt and ea rnings management. It focuses on private clients and the non-Big4 audit market segment, where the main driver of
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::892601a1042afe273d71704db59233c6
https://doi.org/10.5897/ajbm2018.8507
https://doi.org/10.5897/ajbm2018.8507
Publikováno v:
MANAGEMENT CONTROL. :157-181
The research analyzes topics in Accounting and Management studies and their trends over time. Based on hand-collected publication of full professor, associate professor, assistant researchers, doctoral graduates, we first suggest a classification of
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a44068bd5e0dde84a511d735d7c1b8ba
https://doi.org/10.3280/maco2018-su2008
https://doi.org/10.3280/maco2018-su2008