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The impact of financial reporting flexibility on auditor risk judgement : evidence from the implementation of FIN 46R
Chen, Chen; Leung, Winnie S. C.; Tao, Xuedan; Wang, Huabing - In: Journal of accounting and public policy 42 (2023) 3, pp. 1-27
Persistent link: https://www.econbiz.de/10014324806
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Does mandatory disclosure of firm's tax avoidance position affect corporate investment efficiency?
Mehmood, Khalid; Tan, Hongbin; Tao, Xuedan; Wang, Huabing - In: Accounting and business research 53 (2023) 7, pp. 756-789
Persistent link: https://www.econbiz.de/10014450541
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Does mandatory tax disclosure mitigate tax expense anomaly? : evidence from FIN 48
Song, Huimin; Tao, Xuedan; Wang, Huabing; Zhang, Jinkang; … - In: Finance research letters 59 (2024), pp. 1-8
Persistent link: https://www.econbiz.de/10014445182