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Audit Partner Tenure and Internal Control Reporting Quality : U.S. Evidence from the Not-For-Profit Sector

Fitzgerald, Brian C.; Omer, Thomas C.; Thompson, Anne M. - In: Contemporary Accounting Research 35 (2018) 1, pp. 334-364

Persistent link: https://www.econbiz.de/10012086968

Audit Firm Tenure, Bank Complexity, and Financial Reporting Quality

Bratten, Brian; Causholli, Monika; Omer, Thomas C. - In: Contemporary Accounting Research 36 (2018) 1, pp. 295-325

Persistent link: https://www.econbiz.de/10012087038

How Do Audit Offices Respond to Audit Fee Pressure? Evidence of Increased Focus on Nonaudit Services and their Impact on Audit Quality

Beardsley, Erik L.; Lassila, Dennis R.; Omer, Thomas C. - In: Contemporary Accounting Research 36 (2019) 2, pp. 999-1027

Persistent link: https://www.econbiz.de/10012087047

Assessing Tax Risk : Practitioner Perspectives

Neuman, Stevanie S.; Omer, Thomas C.; Schmidt, Andrew P. - In: Contemporary Accounting Research 37 (2020) 3, pp. 1788-1827

Persistent link: https://www.econbiz.de/10012087156

Earnings Management Through Effective Tax Rates : The Effects of Tax Planning Investment and the Sarbanes-Oxley Act of 2002

Cook, Kirsten A. - 2008

Dhaliwal, Gleason, and Mills (DGM 2004) document that firms manage earnings through decreases in effective tax rates (ETRs) between the third and fourth quarters. We investigate how firms' investments in tax planning impact this association between ETR changes and earnings management incentives....

Persistent link: https://www.econbiz.de/10012727108

How Quickly Do Firms Adjust to Optimal Levels of Tax Avoidance?

Kim, Jaewoo; McGuire, Sean T.; Savoy, Steven; Wilson, Ryan - In: Contemporary Accounting Research 36 (2019) 3, pp. 1824-1860

Persistent link: https://www.econbiz.de/10012087088

Interim Effective Tax Rate Estimates and Internal Control Quality

McGuire, Sean T.; Neuman, Stevanie S.; Rice, Sarah C. - In: Contemporary Accounting Research 37 (2020) 1, pp. 603-633

Persistent link: https://www.econbiz.de/10012087134

Street versus GAAP : Which Effective Tax Rate Is More Informative?*

Beardsley, Erik L.; Mayberry, Michael A.; McGuire, Sean T. - In: Contemporary Accounting Research 38 (2021) 2, pp. 1310-1340

Persistent link: https://www.econbiz.de/10012408316