Table of contents
Extent of corporate tax evasion when taxable earnings and accounting earnings coincide
Stavroula Kourdoumpalou, Theofanis KaragiorgosThe purpose of this paper is to examine the extent of corporate tax evasion and its implications on the protection of the shareholders and on the function of the capital market.
Audit partner specialization: the case of Andersen followers
Albert NagyThe purpose of this paper is to examine the effects of auditor specialization, at both the partner and office levels, on audit quality within a developed market (the USA).
Incentive contracts and time pressure on audit judgment performance
Hua LeeThe purpose of this paper is to explore the effects of varying motivation induced by financial incentives and common uncertainty caused by time pressure on audit judgment…
Environmental event materiality and decision making
Jeffrey FauxThe purpose of this paper is to investigate environmental event materiality and user decision making, providing an empirical basis for reporting entities disclosures regarding…
Euro adoption and the quality of accounting information
Panagiotis E. Dimitropoulos, Dimitrios Asteriou, Costas SiriopoulosThe purpose of this paper is to consider the impact of the drachma's replacement by the euro on the quality of accounting information published by Greek listed firms.
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ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou