Hanlon,M,G.Krishnan,L.Mills.Audit fees and book-tax differences.Journalof American Taxation Association. 2011Hanlon M, Krishnan G (2009). "Audit Fees and Book-Tax Differences". J. Financ., 1: 1-47.Hanlon, M., & Krishnan, G. (2009). Audit fees and book-tax differences. Journal of ...
We investigate whether book-tax differences are associated with higher audit fees, a proxy for auditor risk assessments and auditor effort. Our evidence suggests that there is a significantly positive relation. Further, this association is larger for firms that appear to have managed earnings (i.e...
1.The Impact of Audit Charge on Audit Independency and Some Countermeasures审计收费对审计独立性的影响及对策 2.Auditor Change, Audit Fees and Audit Committee Effectiveness;审计师变更、审计收费与审计委员会效率 3.Book-Tax Differences,Audit Fee and Modified Audit Opinions;会计-税收差异,审计收费和“不清...
1.Auditor Size, Audit Fees and Audit Opinion Shopping审计师规模、审计费用与审计意见购买 2.An unqualified audit report is also known as a "clean" report.无保留审计意见书也称“洁净意见书”。 3.Book-Tax Differences,Audit Fee and Modified Audit Opinions;会计-税收差异,审计收费和“不清洁”审计意见...
a2001. “Accounting for Tax Benefits of Employee Stock Options and Implications for Research- Hanlon, Shevlin [translate] a2001) “Empirical Tax Research in Accounting- Shackelford, Shevlin [translate] aBook-tax differences and internal revenue service audit adjustments- Mills - 1998 [translate] ...
Book‐Tax Differences and Inland Revenue Audit Adjustments in New Zealand[J] . JennieCho,JilnaughtWong,NormanWong.Journal of Business Finance & Accounting . 2006 (9‐1)CHO, Jennie; WONG, Jilnaught; WONG, Norman. Book-Tax Differences and Inland Revenue Audit Adjustments in New Zealand. Journal...
This study empirically investigates the differential impact of firm characteristics on book-tax-conforming and book-tax-difference noncompliance. Tax noncompliance is measured in terms of tax audit adjustments made by tax authorities in response to the violation of tax laws. This study decomposes the...
Taken together, our results show that audit firms are able to leverage AI to improve their processes, providing higher audit quality while operating with fewer employees and lower audit fees. This offers novel insight to the recent literature on the adoption and economic impact of AI (Alderucci...
This study investigates the association between audit committees’ (ACs) financial expertise and the implementation of accretive repurchases as a strategic method for real earnings management (REM). The study also examines empirical data about the influe
9.Auditor Size, Audit Fees and Audit Opinion Shopping审计师规模、审计费用与审计意见购买 10.In addition to the unqualified or clean report as mentioned above, there are other types of audit reports, the qualified report and the disclaimer.审计意见的种类除了前述的“无保留意见”外,还有“保留意见”...