The role of audit firm expertise and knowledge spillover in mitigating earnings management through the tax accounts
Brant E. Christensen, Adam J. Olson, and Thomas C. Omer
| Year of publication: |
2015
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|---|---|
| Authors: | Christensen, Brant E. ; Olson, Adam J. ; Omer, Thomas C. |
| 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. 37.2015, 1, p. 3-36
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| Subject: | earnings management | nonaudit services | audit expertise | tax expertise | knowledge spillover | Bilanzpolitik | Accounting policy | Wissenstransfer | Knowledge transfer | Wirtschaftsprüfung | Financial audit | Spillover-Effekt | Spillover effect |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011281238