Search Results - person:"Fatemi, Darius"

Information Asymmetry in Non-Us Stocks : The Compounding and Mitigating Effects of Tax Havens and Corruption

Fatemi, Darius; Kim, Jang-Chul - 2023

We investigate the role of a country's position as a tax haven and its level of corruption in information asymmetry for non-US stocks listed on the New York Stock Exchange. Our results indicate that non-US stocks from countries with more pronounced attributes of tax havens and more corruption...

Persistent link: https://www.econbiz.de/10014353114

Information asymmetry in non-US stocks : the compounding and mitigating effects of tax havens and corruption

Fatemi, Darius; Kim, Jang-chul - In: Global finance journal 59 (2024), pp. 1-13

Persistent link: https://www.econbiz.de/10014545155

The influence of ethical codes of conduct on professionalism in tax practice

Fatemi, Darius; Hasseldine, John; Hite, Peggy A. - In: Journal of business ethics : JBE 164 (2020) 1, pp. 133-149

Professional integrity is a fundamental principle of the International Ethics Standards Board for Accountants Code of Ethics (IESBA, in Code of ethics for professional accountants, IFAC, New York; IESBA, Code of ethics for professional accountants, IFAC, New York, 2016). This does not apply...

Persistent link: https://www.econbiz.de/10012227893

Inherent outcome-favorable biases and mitigating effects of principles-based standards : a study of accounting students' tax decisions

Fatemi, Darius J.; Hasseldine, John; Hite, Peggy A. - In: Advances in taxation 22 (2015), pp. 145-175

Persistent link: https://www.econbiz.de/10012225355

A comparison of the long-term learning effects of comprehensive and topic-specific practice set assignments

Fatemi, Darius; Marley, Robert; Marquis, Linda M. - In: Journal of education for business 90 (2015) 7, pp. 394-401

Persistent link: https://www.econbiz.de/10011422067

The impact of professional standard on accounting judgments : the role of availability and comparative information

Fatemi, Darius; Hasseldine, John; Hite, Peggy A. - In: Research in accounting regulation 26 (2014) 1, pp. 26-39

Persistent link: https://www.econbiz.de/10010388508

An experimental investigation of the influence of audit fee structure and auditor selection rights on auditor independence and client investment decisions

Fatemi, Darius J. - In: Auditing : a journal of practice & theory 31 (2012) 3, pp. 75-94

Persistent link: https://www.econbiz.de/10009614984

An Experimental Investigation of the Influence of Audit Fee Structure and Auditor Selection Rights on Auditor Independence and Client Investment Decisions

Fatemi, Darius J - In: Auditing : a journal of practice & theory 31 (2012) 3, pp. 75-95

Persistent link: https://www.econbiz.de/10010013239

Resisting framing effects : the importance of prior attitude on estate tax preferences

Fatemi, Darius J.; Hasseldine, D. J.; Hite, Peggy A. - In: The journal of the American Taxation Association : a … 30 (2008) 1, pp. 101-121

Persistent link: https://www.econbiz.de/10003734028