Does task-specific knowledge improve audit quality : evidence from audits of income tax accounts
Nathan C. Goldman, M. Kathleen Harris, Thomas C. Omer
| Year of publication: |
2022
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| Authors: | Goldman, Nathan C. ; Harris, M. Kathleen ; Omer, Thomas C. |
| Published in: |
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting. - Amsterdam : Elsevier, ISSN 0361-3682, ZDB-ID 83016-1. - Vol. 99.2022, p. 1-22
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| Subject: | Income tax audit quality | Income tax complexity | Task expertise | Task-specific expertise | Tax restatements | Einkommensteuer | Income tax | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Steuererhebungsverfahren | Taxation procedure | Außenprüfung | Tax audit |
| Type of publication: | Article |
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| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.aos.2021.101320 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013206527