Results 61 to 70 of about 49,818 (255)
Corporate tax savings when hiring a Big 4 auditor: Empirical evidence for Belgium. [PDF]
In this paper we show that hiring a Big 4 auditor results in substantial corporate income tax savings, compared to hiring a non-Big 4 auditor. Our results are obtained from an empirical model that controls for other factors that may affect companies ...
Crabbé, Karen +2 more
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Food inflation pass‐through from agricultural imports in a small open economy
American Journal of Agricultural Economics, EarlyView.Abstract This paper develops a new framework for quantifying cost pass‐through in a small open economy by estimating firm‐level markup responses to agricultural import price shocks. We show theoretically that markup adjustments depend on firms' reliance on imported inputs and demand curvature, generating heterogeneous inflationary effects across firm ...
Minseong Kang, Seungki Lee
wiley +1 more source
The Changing Role of Auditors in Corporate Tax Planning [PDF]
This paper examines changes in the role that auditors play in corporate tax planning following recent events, including the well-known accounting scandals, passage of the Sarbanes-Oxley Act, and regulatory actions by the SEC and PCAOB.
Edward L. Maydew, Douglas A. Shackelford
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The factors affecting the auditor selection decisions of FTSE 350 companies in competitive tenders [PDF]
, 2015 Auditing provides an important role supporting the function of financial markets where information asymmetry exists between shareholders and management.
Drew, Philip
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American Journal of Agricultural Economics, EarlyView.Abstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Naveen Abedin +5 more
wiley +1 more source
Ethical Issues Facing Tax Professionals: A Comparative Survey of Tax Agents and Big 5 Tax Practitioners in Australia [PDF]
The move towards a full self-assessment tax regime in Australia has brought with it a greater representation of, and expanded role for tax practitioners.
Malcolm Smith +2 more
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American Journal of Agricultural Economics, EarlyView.Abstract Discrete choice experiments are increasingly being used to estimate land managers' willingness to accept participation in incentive‐based environmental programs. This is a specific application of discrete choice experiments: the estimation of willingness to accept for a private good (program participation) where respondents have to make trade ...
Anastasio J. Villanueva +2 more
wiley +1 more source
Accounting quality versus auditor choice under strong tax-GAAP conformity: the case of Brazil
Revista Contabilidade & Finanças, 2007 Brazilian companies with a Big 4 auditor have better accounting quality than those with a local auditor, when accounting quality is measured either by compliance with GAAP or by conservatism. However, the cross-sectional pattern of discretionary accruals-
Carlos Mello-E-Souza
doaj +1 more source
The Insistence of Blackness and the Persistence of Antiblackness in Ireland
Australian Journal of Social Issues, EarlyView.ABSTRACT This paper positions Ireland as a critical site for examining the insistence of blackness and an antiblackness created and sustained through Irish ethnonationalist imaginaries and exclusionary processes. Drawing on connected sociologies and Irish Black Studies, this enquiry argues that antiblackness in Ireland operates as a generational force,
Philomena Mullen
wiley +1 more source
Auditor-provided tax services and stock price crash risk
, 2015 This paper examines whether auditor-provided tax services affect stock price crash risk: an important consideration for stock investors. Provision of tax services by incumbent auditors could accentuate or attenuate crash risk depending on whether such ...
Hasan, Mostafa, Habib, A.
core +1 more source