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When Does Tax Avoidance Result in Tax Uncertainty?
Published 2021“…© 2019 American Accounting Association. All rights reserved. We investigate the relation between tax avoidance and tax uncertainty, where tax uncertainty is the amount of unrecognized tax benefits recorded over the same time period as the tax avoidance. …”
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Real Effects of PCAOB International Inspections
Published 2021“…© 2019 American Accounting Association. All rights reserved. This paper examines the effect of the Public Company Accounting Oversight Board (PCAOB) international inspection program on companies' financing and investing decisions. …”
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Accounting in a golden rule economy
Published 2009“…Presented at the American Accounting Association's 1978 North East Regional Meeting, March 16-18, 1978.…”
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Audit Research Summaries
Published 2016-10-01“…Ook deze maand presenteren wij weer enkele “Audit Research Summaries” uit de database van de American Accounting Association (www.auditingresearchsummaries. org). …”
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Audit Research Summaries
Published 2017-02-01“…Ook deze maand presenteren wij weer enkele Audit Research Summaries uit de database van de American Accounting Association (www.auditingresearchsummaries. org). …”
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Audit Research Summaries
Published 2016-11-01“…Zoals gewoonlijk presenteren wij weer enige “Audit Research Summaries” uit de database van de American Accounting Association (www.auditingresearchsummaries. org). …”
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Audit Research Summaries
Published 2016-06-01“…Ook deze maand presenteren wij weer enkele “Audit Research Summaries” uit de database van de American Accounting Association (www.auditingresearchsummaries. org). …”
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Audit Research Summaries
Published 2016-05-01“…Ook deze maand presenteren wij weer enkele “Audit Research Summaries” uit de database van de American Accounting Association (www.auditingresearchsummaries. org). …”
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Audit Research Summaries
Published 2017-10-01“…Ook deze maand presenteren wij weer enkele Audit Research Summaries uit de database van de American Accounting Association (www.auditingresearchsummaries. org). …”
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Lightening the carbon load: using management control systems to manage decarbonization strategies
Published 2023Journal article -
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The Possible Weakening of Financial Accounting from Tax Reforms
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The Role of Accounting in the Financial Crisis: Lessons for the Future
Published 2012Get full text
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Audit Research: Some Reflections
Published 2018-07-01“…A taxonomy of research areas is also constructed, based on the model by the American Accounting Association (AAA). More than a mere description or classification , the main purpose is to make a broad review in order to identify possible research lines within a general perspective, considering both technical matters, which challenge the professional job, and socio-economic concerns, regarding the general interest of the audit activity.…”
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Faktor-Faktor Penentu Tingkat Pemahaman Akuntansi
Published 2016-06-01“…Framework for the Development of Accounting Education Research which is promulgated by the American Accounting Association (AAA), state that special research for accounting education is a need. …”
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