Did PCAOB rules on ethics, independence, and tax services influence financial reporting for income taxes?
Kellie M. Carr, Jagadison K. Aier, Jian Cao
| Year of publication: |
2021
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|---|---|
| Authors: | Carr, Kellie M. ; Aier, Jagadison K. ; Cao, Jian |
| Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 40.2021, 5, p. 1-23
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| Subject: | Accounting for income taxes | Auditor-provided tax services | PCAOB | Tax accrual quality | Tax avoidance | Uncertain tax benefits | Einkommensteuer | Income tax | Steuervermeidung | Steuerberatung | Tax consultancy | Wirtschaftsprüfung | Financial audit | Bilanzpolitik | Accounting policy |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jaccpubpol.2021.106845 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012820267