Do income tax-related deficiencies in publicly disclosed PCAOB part II reports influence audit client financial reporting of income tax accounts?
Year of publication: |
September 2016
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Authors: | Drake, Katharine D. ; Goldman, Nathan C. ; Lusch, Stephen J. |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 91.2016, 5, p. 1411-1439
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Subject: | PCAOB inspections | auditor scrutiny | valuation allowances | uncertain tax benefits | Wirtschaftsprüfung | Financial audit | Einkommensteuer | Income tax | Steuervergünstigung | Tax incentive |
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