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The impact of regulatory and audit environment on managers' discretionary accounting choices : the case of SFAS No. 106

Asthana, Sharad - In: Accounting and the public interest 1 (2001) 1, pp. 74-96

Persistent link: https://www.econbiz.de/10003902055

Laws on enterprise accounting and auditing standards and their enforcement

Zhang, Lei - In: Assessing the extent of China's marketization, (pp. 291-301). 2006

Persistent link: https://www.econbiz.de/10003425385

Strategic organizational conditions for risks reduction and earnings management: a combined strategy and auditing paradigm

Hui, Loi Teck; Fatt, Quek Kia - In: Accounting forum : advancing the interdisciplinary and … 31 (2007) 2, pp. 179-201

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The third policeman : "the true and fair view", language and the habitus of accounting

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Essays in financial reporting, tax, and politics

Janssen, Wim - 2015

This dissertation contains three essays on financial reporting, tax, and politics. The first essay explores whether the tax authority is able to generate spillover effects for auditors. The IRS can generate spillover effects for auditors, as a strong IRS increases manager’s incentives to...