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The effects of standardized tax rates, average tax rates, and the distribution of income on tax progressivity

Iyer, Govind S.; Schmidt, Andrew; Seetharaman, Ananth - In: Journal of Accounting and Public Policy 27 (2008) 1, pp. 88-96

Persistent link: https://www.econbiz.de/10005541013

An analysis of the distributional effects of replacing the progressive income tax with a flat tax

Iyer, Govind S.; Seetharaman, Ananth; Englebrecht, Ted D. - In: Journal of Accounting and Public Policy 15 (1996) 2, pp. 83-110

Persistent link: https://www.econbiz.de/10005546021

Auditor independence and nonaudit services : Director views and their policy implications

Pany, Kurt; Reckers, P. M. J. - In: Journal of Accounting and Public Policy 2 (1983) 1, pp. 43-62

Persistent link: https://www.econbiz.de/10005541035

Causality as an influence on hindsight bias: An empirical examination of judges' evaluation of professional audit judgment

Jennings, Marianne M.; Lowe, D. Jordan; Reckers, Philip … - In: Journal of Accounting and Public Policy 17 (1998) 2, pp. 143-167

Persistent link: https://www.econbiz.de/10005546347

The effect of using diagnostic decision aids for analytical procedures on judges' liability judgments

Anderson, John C.; Jennings, Marianne M.; Kaplan, Steven E. - In: Journal of Accounting and Public Policy 14 (1995) 1, pp. 33-62

Persistent link: https://www.econbiz.de/10005546352

On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principles-based system

Carmona, Salvador; Trombetta, Marco - In: Journal of Accounting and Public Policy 27 (2008) 6, pp. 455-461

The widespread acceptance of International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS) makes it timely to examine their technical determinants as well as their implications for the accounting profession and the process of accounting harmonization. In this...

Persistent link: https://www.econbiz.de/10005541016