Impacts of digitization on auditing: A Delphi study for Germany
来源期刊:Journal of International Accounting, Auditing and TaxationDOI:10.1016/j.intaccaudtax.2019.100288
Ownership structure and audit quality: An empirical analysis considering ownership types in Jordan
来源期刊:Journal of International Accounting, Auditing and TaxationDOI:10.1016/J.INTACCAUDTAX.2019.05.006
Governance structures and the compensation of powerful corporate leaders in financial firms during M&As
来源期刊:Journal of International Accounting, Auditing and TaxationDOI:10.1016/j.intaccaudtax.2019.100285
The effects of non-audit services on auditor independence: : An experimental investigation of supervisory board members’ perceptions
来源期刊:Journal of International Accounting, Auditing and TaxationDOI:10.1016/J.INTACCAUDTAX.2019.05.004
The impact of ownership structure on conditional and unconditional conservatism in China: Some new evidence
来源期刊:Journal of International Accounting, Auditing and TaxationDOI:10.1016/J.INTACCAUDTAX.2019.02.003
The Relative Usefulness of Cash Flows versus Accrual Earnings for CEO Turnover Decisions Across Countries: The Role of Investor Protection
来源期刊:Journal of International Accounting, Auditing and TaxationDOI:10.1016/J.INTACCAUDTAX.2019.02.005
Do corporate governance and disclosure tone drive voluntary disclosure of related-party transactions in China?
来源期刊:Journal of International Accounting, Auditing and TaxationDOI:10.1016/J.INTACCAUDTAX.2019.02.002
Research on International Standards on Auditing: Literature synthesis and opportunities for future research
来源期刊:Journal of International Accounting, Auditing and TaxationDOI:10.1016/J.INTACCAUDTAX.2019.05.007
The impact of corporate governance and political connections on information asymmetry: International evidence from banks in the Gulf Cooperation Council member countries
来源期刊:Journal of International Accounting, Auditing and TaxationDOI:10.1016/J.INTACCAUDTAX.2019.05.001
Audit report lag, audit fees, and audit quality following an audit firm merger: Evidence from Hong Kong
来源期刊:Journal of International Accounting, Auditing and TaxationDOI:10.1016/J.INTACCAUDTAX.2019.100271
Effects of institutional factors on the accruals anomaly in Latin America
来源期刊:Journal of International Accounting, Auditing and TaxationDOI:10.1016/J.INTACCAUDTAX.2019.100269
Partner industry specialization and audit pricing in the United Kingdom
来源期刊:Journal of International Accounting, Auditing and TaxationDOI:10.1016/J.INTACCAUDTAX.2019.05.005
The effect of international income shifting on the link between real investment and corporate taxation
来源期刊:Journal of International Accounting, Auditing and TaxationDOI:10.1016/J.INTACCAUDTAX.2019.100268
Exploring the nonlinear effect of conditional conservatism on the cost of equity capital: Evidence from emerging markets
来源期刊:Journal of International Accounting, Auditing and TaxationDOI:10.1016/j.intaccaudtax.2019.100272
Cost behavior around corporate tax rate cuts
来源期刊:Journal of International Accounting, Auditing and TaxationDOI:10.1016/J.INTACCAUDTAX.2019.01.001
Managerial ownership, audit firm size, and audit fees: Australian evidence
来源期刊:Journal of International Accounting, Auditing and TaxationDOI:10.1016/J.INTACCAUDTAX.2019.05.002
Review engagements – structure of audit firm methodology and its situational application in Germany
来源期刊:Journal of International Accounting, Auditing and TaxationDOI:10.1016/j.intaccaudtax.2019.100289
Did the SEC administrative proceedings against Chinese auditors affect audit quality
来源期刊:Journal of International Accounting, Auditing and TaxationDOI:10.1016/j.intaccaudtax.2019.100290
Commentary: Where is International Accounting Research Going? Issues Needing Further Investigation
来源期刊:Journal of International Accounting, Auditing and TaxationDOI:10.1016/j.intaccaudtax.2019.100286
Exploring PCAOB inspection results for audit firms headquartered outside of the US
来源期刊:Journal of International Accounting, Auditing and TaxationDOI:10.1016/j.intaccaudtax.2019.100287