Separation of tax service from audit service, going-concern opinions, and discretionary accruals
Kam-Wah Lai
| Year of publication: |
2022
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|---|---|
| Authors: | Lai, Kam-Wah |
| Published in: |
The journal of corporate accounting & finance. - Chichester [u.a.] : Wiley InterScience, ISSN 1097-0053, ZDB-ID 2054493-5. - Vol. 33.2022, 2, p. 13-30
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| Subject: | auditor-provided tax service | discretionary accruals | going-concern opinions | joint provision | Wirtschaftsprüfung | Financial audit | Rückstellung | Accrual | Bilanzpolitik | Accounting policy | Steuerberatung | Tax consultancy | Dienstleistungsqualität | Service quality | Fortführungsprinzip | Going concern |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1002/jcaf.22532 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013186116