Do income tax-related deficiencies in publicly disclosed PCAOB part II reports influence audit client financial reporting of income tax accounts?
Katharine D. Drake (The University of Arizona), Nathan C. Goldman (The University of Texas at Dallas), Stephen J. Lusch (The University of Kansas)
| Year of publication: |
September 2016
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|---|---|
| Authors: | Drake, Katharine D. ; Goldman, Nathan C. ; Lusch, Stephen J. |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 91.2016, 5, p. 1411-1439
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| Subject: | PCAOB inspections | auditor scrutiny | valuation allowances | uncertain tax benefits | Wirtschaftsprüfung | Financial audit | Einkommensteuer | Income tax | Rechnungswesen | Accounting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/accr-51338 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011562615