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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

Accounting conservatism and information asymmetry

Odia, O. J.; Osazevbaru, Henry Osahon - In: Accounting and taxation review : A&TR 2 (2018) 1, pp. 72-91

Persistent link: https://www.econbiz.de/10012203005

IFRS adoption and financial reporting quality : IASB qualitative characteristics approach

Agienohuwa, O. O.; Ilaboya, O. J. - In: Accounting and taxation review : A&TR 2 (2018) 3, pp. 30-47

Persistent link: https://www.econbiz.de/10012203532

Impact of the accounting information system on corporate governance : evidence from Turkish non-listed companies

Uyar, Ali; Güngörmüş, Ali Haydar; Kuzey, Cemil - In: Australasian accounting business and finance journal : AABF 11 (2017) 1, pp. 9-27

Persistent link: https://www.econbiz.de/10011919148

Book-tax conformity level on the relationship between tax reporting aggressiveness and financial reporting aggressiveness

Rachmawati, Nurul Aisyah; Martani, Dwi - In: Australasian accounting business and finance journal : AABF 11 (2017) 4, pp. 86-101

Persistent link: https://www.econbiz.de/10011919924

Management accounting and control in the hospital industry : a review

Eldenburg, Leslie G.; Krishnan, Hema A.; Krishnan, Ranjani - In: Journal of Governmental & Nonprofit Accounting : JOGNA 6 (2017) 1, pp. 52-91

Persistent link: https://www.econbiz.de/10011928803

Developing an accounting textbook using collaborative learning and ifrs for senior high school students in Indonesia

Irafahmi, Diana Tien; Sulastri - In: Asian journal of accounting research 1 (2016) 2, pp. 52-61

Persistent link: https://www.econbiz.de/10011939410

Mapping market-based accounting research in Indonesia : graphics and guidelines for future research

Suhardianto, Novrys; Subroto, Bambang; Chandrarin, Grahita - In: Asian journal of accounting research 2 (2017) 1, pp. 18-44

Persistent link: https://www.econbiz.de/10011940832

Use of management accounting practices in carbon emission management : evidence from Australian companies

Kumarasiri, Jayanthi - In: Journal of Contemporary Issues in Business and Government 21 (2015) 1, pp. 5-22

Persistent link: https://www.econbiz.de/10011941869

Listening skills : accountancy educators in retreat?

Reddrop, Alan; Mapunda, Gido - In: Australasian accounting business and finance journal : AABF 13 (2019) 1, pp. 76-89

Persistent link: https://www.econbiz.de/10012027643