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The use of marginal tax rates in decision making : the impact of tax rate visibility

Rupert, Timothy J. - In: The journal of the American Taxation Association : a … 20 (1998) 2, pp. 83-99

Persistent link: https://www.econbiz.de/10001248819

The impact of floors and phase-outs on taxpayers' decisions and understanding of marginal tax rates

Rupert, Timothy J.; Single, Louise E.; Wright, Arnold - In: The journal of the American Taxation Association : a … 25 (2003) 1, pp. 72-86

Persistent link: https://www.econbiz.de/10001767721

The impact of principles-based versus rules-based accounting standards on auditors' motivations and evidence demands

Peytcheva, Marietta; Wright, Arnold; Majoor, Barbara - In: Behavioral research in accounting 26 (2014) 2, pp. 51-72

Persistent link: https://www.econbiz.de/10010480071

The effect of a justification memo and hypothesis set quality on the review process

Asare, Stephen K.; Wright, Arnold - In: Behavioral research in accounting 20 (2008) 1, pp. 1-12

Persistent link: https://www.econbiz.de/10003653401

Field evidence about auditors' experiences in consulting with forensic specialists

Asare, Stephen Kwaku; Wright, Arnold - In: Behavioral research in accounting 30 (2018) 1, pp. 1-25

Persistent link: https://www.econbiz.de/10011865323

How Does the Strength of the Financial Regulatory Regime Influence Auditors’ Judgments to Constrain Aggressive Reporting in a Principles-Based Versus Rules-Based Accounting Environment?

Cohen, Jeffrey R.; Krishnamoorthy, Ganesh; Peytcheva, … - 2013

With the movement towards adoption of International Financial Reporting Standards (IFRS) worldwide, a question arises as to whether the adoption of a principles-based approach such as IFRS will ultimately result in higher quality financial reporting. This issue is particularly relevant because,...

Persistent link: https://www.econbiz.de/10014183067