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Does accounting for uncertain tax benefits provide information about the relation between book-tax differences and earnings persistence?

Zhou, Mingjun - In: Review of accounting & finance 15 (2016) 1, pp. 65-84

Persistent link: https://www.econbiz.de/10011459722

The effect of audit duality on audit quality

Chui, Lawrence; Kim, Oksana; Pike, Byron J. - In: Journal of international accounting research 19 (2020) 2, pp. 65-89

Persistent link: https://www.econbiz.de/10012384876

External auditors' involvement in the internal audit function's work plan and subsequent reliance before and after a negative audit discovery

Pike, Byron J.; Chui, Lawrence; Martin, Kasey A.; … - In: Auditing : a journal of practice & theory 35 (2016) 4, pp. 159-173

Persistent link: https://www.econbiz.de/10011620217

How does an audit or a forensic perspective influence auditors' fraud-risk assessment and subsequent risk response?

Chui, Lawrence; Curtis, Mary B.; Pike, Byron J. - In: Auditing : a journal of practice & theory 41 (2022) 4, pp. 57-83

Persistent link: https://www.econbiz.de/10013503389

Ethical relativism in accounting : a cross-cultural examination of the influence of culture and risk taking propensity on ethical decision-making

Vinson, Jeremy M.; Curtis, Mary B.; Conover, Teresa L.; … - In: Journal of international accounting auditing & taxation 41 (2020), pp. 1-15

Persistent link: https://www.econbiz.de/10012488636

A Replication of â€œDividend Taxes and Implied Cost of Equity Capitalâ€ (Journal of Accounting Research 2005)

Zhou, Mingjun - In: Public Finance Review 43 (2015) 2, pp. 235-255

Three major measures of implied cost of equity are sensitive to a summary measure on macroeconomic conditions (the Chicago Fed National Activity Index, or CF3) while changes in the tax rates on investorsâ€™ dividend income and capital gains do not appear to be insulated from changes in...

Persistent link: https://www.econbiz.de/10011161077

Does accounting for uncertain tax benefits provide information about the relation between book-tax differences and earnings persistence?

Zhou, Mingjun - In: Review of Accounting and Finance 15 (2016) 1, pp. 65-84

Purpose – This study aims to use research setting provided by the implementation of Financial Accounting Standards Board Interpretation 48 (FIN48) to help develop a further understanding of large positive book–tax differences (LPBTD) and their relationship with earnings persistence. Extant...

Persistent link: https://www.econbiz.de/10014989842

Improving auditor performance evaluations : The impact on self‐esteem, professional skepticism, and audit quality

Blix, Leslie H.; Chui, Lawrence C.; Pike, Byron J.; … - In: Journal of Corporate Accounting & Finance 32 (2021) 4, pp. 84-98

Persistent link: https://www.econbiz.de/10012632879

An investigation of the association of grit with performance in accounting courses

Vinson, Jeremy M.; McMillan, Jeffrey J.; Schleifer, Lydia F. - In: Journal of accounting education 59 (2022), pp. 1-16

Persistent link: https://www.econbiz.de/10013256004

The impact of trait skepticism and ego depletion on auditor judgment

Donnelly, Amy M.; Kaplan, Steven E.; Vinson, Jeremy M. - In: Behavioral research in accounting 33 (2021) 1, pp. 107-122

Persistent link: https://www.econbiz.de/10012813452