Search Results - subject:"accounting for income taxes"

Deferred tax asset valuation allowances and auditors' going concern evaluations

Bakke, Ashleigh; Kubick, Thomas R.; Wilkins, Michael - In: Auditing : a journal of practice & theory 42 (2023) 1, pp. 1-26

Persistent link: https://www.econbiz.de/10014280990

Companies' initial estimates of the one-time transition tax imposed by the Tax Cuts and Jobs Act

Chen, Shannon; Erickson, Matthew; Harding, Michelle; … - In: The journal of the American Taxation Association : a … 45 (2023) 2, pp. 57-81

Persistent link: https://www.econbiz.de/10014384775

Financial statement aggressiveness related to tax accounts and tax-related accounting misstatements

Burton, Hughlene A.; Tanyi, Paul N. - In: Accounting and the public interest 19 (2019) 1, pp. 83-112

In this study, we examine two questions: (1) whether financial statement aggressiveness related to tax accounts is associated with the likelihood of having tax-related misstatements in the financial statements, and (2) whether the disclosure of the need to restate prior years' financial...

Persistent link: https://www.econbiz.de/10012200163

Did PCAOB rules on ethics, independence, and tax services influence financial reporting for income taxes?

Carr, Kellie M.; Aier, Jagadison K.; Cao, Jian - In: Journal of accounting and public policy 40 (2021) 5, pp. 1-23

Persistent link: https://www.econbiz.de/10012820267

Tanyi, Paul N.; Klaus, J. Philipp; Burton, Hughlene A. - In: Advances in taxation 27 (2020), pp. 43-72

Persistent link: https://www.econbiz.de/10012391923

FIN48 and income tax-based earnings management : evidence from the deferred tax asset valuation allowance

Bauman, Mark P.; Rogers Bowler, Cathalene - In: Advances in taxation 25 (2019), pp. 39-50

Persistent link: https://www.econbiz.de/10012225532

The effectiveness of schedule UTP : a comparison of multinational and domestic firms

Howard, Jennifer; Massel, Norman - In: Advances in taxation 26 (2019), pp. 33-62

Persistent link: https://www.econbiz.de/10012225603

Pursuing pelevant (tax) research : presidential scholar

Mills, Lillian F. - In: The accounting review : a publication of the American … 94 (2019) 4, pp. 437-446

Persistent link: https://www.econbiz.de/10012118775

A case integrating financial and tax accounting using the balance sheet approach to account for income taxes

Larson, Melissa P.; Lewis, Troy K.; Spilker, Brian Clark - In: Issues in accounting education 32 (2017) 4, pp. 41-49

Persistent link: https://www.econbiz.de/10011789891

Unintended consequences of linking tax return disclosures to financial reporting for income taxes : evidence from Schedule UTP

Towery, Erin M. - In: The accounting review : a publication of the American … 92 (2017) 5, pp. 201-226

Persistent link: https://www.econbiz.de/10011762793