Results 151 to 160 of about 158,109 (209)

Do signatory auditors with tax expertise facilitate or curb tax aggressiveness?

Journal of Accounting and Economics
Mark DeFond, Baolei Qi, Yi Si, Jieying Zhang   +3 more
openaire   +1 more source

Intersecting Identities: Exploring stigma, minority stress, resilience, and identity in sexual and gender diverse youths of color. [PDF]

SSM Ment Health
Adeyeba M, Calvetti S, Lockett G, Sostre J, Slay L, Goldbach JT, Kipke MD.   +6 more
europepmc   +1 more source

Sweetened Beverage Tax Implementation and Change in Body Mass Index Among Children in Seattle.

JAMA Netw Open
Jones-Smith JC, Knox MA, Chakrabarti S, Wallace J, Walkinshaw L, Mooney SJ, Godwin J, Arterburn DE, Eavey J, Chan N, Saelens BE.   +10 more
europepmc   +1 more source

Policy formulation and actor roles in the expanded Kenyan free maternity policy (Linda Mama): A policy analysis. [PDF]

PLOS Glob Public Health
Oyugi B, Audi-Poquillon Z, Kendall S, Peckham S, Barasa E.   +4 more
europepmc   +1 more source

Addressing researcher fraud: retrospective, real-time, and preventive strategies-including legal points and data management that prevents fraud. [PDF]

Front Res Metr Anal
Kennedy JE.
europepmc   +1 more source

Operating segments:the usefulness of IFRS 8 [PDF]

, 2012
Crawford, Louise, Extance, Heather, Helliar, Christine, Power, David   +3 more
core   +1 more source

It's dark under the lamp? The moderating role of executives' accounting competence on relationship between goodwill impairment signal and goodwill impairment. [PDF]

PLoS One
Deng Q.
europepmc   +1 more source

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Negotiating with the tax auditor: Determinants of tax auditors' negotiation strategy choice and the effect on firms’ tax adjustments

Accounting, Organizations and Society, 2022
Abstract Using a survey of tax auditors, we investigate which factors determine tax auditors' choice of negotiation strategies during tax audits and analyze the effect of their chosen strategy on audit outcomes. The results show that, compared to a cooperative auditor negotiation strategy, a competitive auditor negotiation strategy is associated with
Kay Blaufus, Daniela Lorenz, Michael Milde, Benjamin Peuthert, Alexander N. Schwäbe   +4 more
openaire   +1 more source

Auditor tax expertise and corporate tax avoidance: Evidence from Taiwan

Journal of Corporate Accounting & Finance, 2023
AbstractThe link between auditor tax expertise and corporate tax avoidance is investigated in this study. Using a sample of Taiwanese listed firms from between 2005 and 2019, it is found that companies that hire auditor tax experts engage in a higher level of tax avoidance. The results also show that this association is more pronounced among firms that
Wu‐Po Liu, Mengyu Ma, Zhenfeng Liu, Chun Yin So   +3 more
openaire   +2 more sources