Material weaknesses in tax-related internal controls and last chance earnings management
Cristi A. Gleason, Morton Pincus, Sonja Olhoft Rego
| Year of publication: |
2017
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|---|---|
| Authors: | Gleason, Cristi A. ; Pincus, Morton ; Rego, Sonja Olhoft |
| Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 39.2017, 1, p. 25-44
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| Subject: | internal control | material weakness | earnings management | income tax expense | Internes Kontrollsystem | Internal control | Bilanzpolitik | Accounting policy | Einkommensteuer | Income tax | Berichtswesen | Reporting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/atax-51511 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011881120