Zobrazeno 1 - 3
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pro vyhledávání: '"Victoria J. Hansen"'
Publikováno v:
Issues in Accounting Education. 35:39-55
Accounting academia and professional organizations alike emphasize the need for the integration of technology and information systems into the accounting curriculum. This case integrates taxation concepts (individual retirement savings) and informati
Autor:
Victoria J. Hansen
Publikováno v:
Journal of the American Taxation Association. 42:83-102
This study investigates the impact of the internal controls over financial reporting requirements (ICFR) on the decision making of corporate tax executives. I examine tax executives' decisions to disclose an internal control deficiency by amending a
Publikováno v:
Review of Quantitative Finance and Accounting. 48:557-595
We extend prior research by examining the weight applied to earnings generated by changes in ETRs (i.e., the tax component of earnings) in determining CEO and CFO compensation. We examine both bonus and total compensation and find that the predicted