Accounting & Taxation

2009 - 2023

Current editor(s): Terrance Jalbert

From The Institute for Business and Finance Research
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Volume 15, issue 2, 2023

NEW EVIDENCE ON THE SUBSTITUTION BETWEEN ACCRUAL EARNINGS MANAGEMENT AND REAL EARNINGS MANAGEMENT IN UNITED STATES FIRMS pp. 1-14

Stephanie Monteiro Miller and Aamer Sheikh

STATEMENT ON AUDITING STANDARDS 145: WAS STAKEHOLDER FEEDBACK INCORPORATED IN THE FINAL STANDARD? pp. 15-29

Arianna Pinello, Ara Volkan and Adam McCord

THE ROLE OF VOLUNTARILY DISCLOSED INFORMATION ON CROWDFUNDING SUCCESS: EVIDENCE FROM KICKSTARTER pp. 31-54

Ashley Gangloff, Karen Schnatterly, Neal M. Snow, Patrick Wheeler and James Whitworth

STRATEGIES FOR PUBLISHING IN PEER-REVIEWED JOURNALS: A PATH FOR CAREER SUCCESS pp. 55-71

Terrance Jalbert

WHAT WAS LACKING AT LUCKIN? A CASE STUDY OF ETHICS AND FRAUD IN A U.S. LISTED FOREIGN COMPANY pp. 73-89

Devon Baranek, Nandini Chandar and Sherry Li

AUDITOR RATIFICATION, STOCK PRICES, AND AUDITOR CHANGE: A COMPARATIVE STUDY IN PUBLICLY TRADED COMPANIES pp. 93-104

Daniel Acheampong, Isaac Osei Agyemang, Tanya S. Benford and Judy Wynekoop

THE IMPACT OF DEBT STRUCTURE ON AUDITORCHOICE pp. 105-115

Fang Sun and Fengyun Wu

Volume 15, issue 1, 2023

DRIVERS OF UTILITY VIABILITY AND SUSTAINABILITY: DO NONFINANCIAL PERFORMANCE MEASURES MAKE A DIFFERENCE? pp. 1-25

Daniel Acheampong, Chrissann Ruehle and Tanya S. Benford

FASB FIN 48 DISCLOSURES: EVIDENCE ON USER PERCEPTIONS pp. 27-41

Thomas Smith, Adrian Valencia, Ara Volkan and Jordin Vorisek

CURRENT TRENDS IN CORPORATE TAX INVERSIONS pp. 43-54

James N. Mohs, Martin A. Goldberg and Rajendra Shrestha

DIGITALIZATION OF TAX ADMINISTRATION: A REVIEW OF THE ORGANIZATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT (OECD) GUIDELINES pp. 55-81

Sonia B. Dhaliwal, Dua Sohail, Keeley Hafer, Sehar Azam and Bryn Hafer

DOES CURRENT EXPECTED CREDIT LOSS ACCOUNTING REFLECT A BEST ESTIMATE? TIME SERIES EVIDENCE FROM CREDIT LOSS REPORTING pp. 83-103

Arianna Spina Pinello and Ernest Lee Puschaver

THE INCIDENCE OF EXPECTATIONS MANAGEMENT IN THE POST-REGULATION FAIR DISCLOSURE PERIOD pp. 105-116

Sherry Fang Li

WE’VE BEEN CYBER-ATTACKED: A CASE STUDY ON CYBER-SECURITY pp. 117-127

Margaret O’Reilly-Allen and Maria H. Sanchez

Volume 14, issue 1, 2022

TO SPEND OR NOT TO SPEND: AN INVESTIGATION OF CONSUMER BEHAVIORS RELATED TO TAX REFUNDS pp. 1-14

Morgan Daly, Mary Jane Lenard and Lisa Monahan

INTERNAL CORPORATE GOVERNANCE MECHANISMS AND RISK DISCLOSURE: EVIDENCE FROM TUNISIA pp. 15-30

Salem Boumediene, Fatma Ezzahra Abdallah, Salma Ben Moussa and Emna Boumediene

GILTI INCOME AND FINANCIAL REPORTING: AN ANALYSIS OF THE 10-K DISCLOSURES BY S&P 500 FIRMS FOLLOWING THE 2017 TAX REFORM pp. 31-44

Mingjun Zhou

REMOTE WORK AND STATE TAX COMPLEXITY: THE HIGH COST TO INTERSTATE EDUCATORS pp. 45-55

Dorothy Thompson and Darlene Booth-Bell

PROFESSIONAL SKEPTICISM: STANDARDSETTERS’ RESPONSIVENESS TO STAKEHOLDER COMMENT LETTERS pp. 57-74

Arianna Spina Pinello, Ara Volkan, Mark Arnone, Jamie Lancellot and Lana Luckey

Volume 13, issue 1, 2021

ANALYSTS’ IFRS KNOWLEDGE, FORECAST ERROR, AND SEC’S ELIMINATION OF THE 20-F RECONCILIATION pp. 1-14

Hunter M. Brooks and Xiaoxiao Song

IMPACT OF THE 2017 TAX CUTS AND JOBS ACT ON FOREIGN CASH HOLDINGS OF U.S. MULTINATIONAL CORPORATIONS pp. 15-30

Herman Manakyan and Ani Mathers

THE ASSOCIATION BETWEEN TAX AGGRESSIVENESS AND ENVIRONMENTAL PROTECTION IN CHINESE PUBLIC FIRMS pp. 31-43

Shuoheng Niu, Hong Fan, Liqiang Chen and Qi Liu

THE INTEREST, KNOWLEDGE, AND USAGE OF ARTIFICIAL INTELLIGENCE IN ACCOUNTING: EVIDENCE FROM ACCOUNTING PROFESSIONALS pp. 45-58

Elizabeth Johnson, Matthew Petersen, Joshua Sloan and Adrian Valencia

IMPACT OF CULTURE ON INTERNATIONAL FINANCIAL REPORT STANDARDS ASSESSMENT OF FAIR VALUES MEASUREMENT pp. 59-73

Daniel Acheampong

STRATEGIES AND EVIDENCE FOR DEDUCTION OF BUSINESS EXPENSES UNDER INTERNAL REVENUE CODE SECTION 168(K), 179, AND 274 pp. 75-96

Micah Frankel and John Tan

IMPACT OF SOFTWARE EXPENSES ON FINANCIAL STATEMENTS AND CAPITAL RATIOS IN THE FINANCIAL SECTOR EMPIRICAL: EVIDENCE FROM GERMANY AND AUSTRIA pp. 97-108

Susanne Leitner-Hanetseder, Josef Arminger and Christa Hangl

THE DIFFERENTIAL IMPACT OF PRIVATE AND PUBLIC DEBT ON ACCOUNTING CONSERVATISM pp. 109-119

Fengyun Wu

INCOME TAX ADMINISTRATION IN GHANA: PERCEIVED IMPLEMENTATION CHALLENGES pp. 121-130

Salahudeen Saeed

Volume 12, issue 1, 2020

MICRO ANALYSIS OF AUDIT REVENUE IN NEW ZEALAND pp. 1-10

Umapathy Ananthanarayanan and Peter Harris

FOREIGN EXPOSURE LEVEL AND THE IMPACT OF THE 2017 TAX CUTS AND JOBS ACT ON VALUATION OF US MULTINATIONAL COMPANIES pp. 11-22

Gow-Cheng Huang, Herman Manakyan and Ani Mathers

THE RELATIONSHIP BETWEEN CRITICAL ACCOUNTING ESTIMATES AND CRITICAL AUDIT MATTERS pp. 23-33

Arianna Pinello, Lee Puschaver and Ara Volkan

COST OF DEBT AND AUDITOR CHOICE pp. 35-44

Sherry Fang Li and Sherry Fang Li

THE ECONOMIC CONSEQUENCE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ADOPTION: EVIDENCE FROM CORPORATE TAX AVOIDANCE IN GULF STATES pp. 45-65

Enas Abdullah Hassan

AN IMPROVED METHOD FOR ESTIMATING DISCOUNT RATES FOR LISTED COMPANY VALUATION pp. 67-79

Yanfu Li

ALTERNATIVE TREATMENT OF CONTRIBUTION IN AID OF CONSTRUCTION: THE IMPACT ON INVESTOR-OWNED UTILITY PLANT ASSET REPLACEMENT pp. 81-96

Daniel Acheampong and Tanya Benford

SMALL BUSINESS OWNERS’ PERCEPTION ON VALUE ADDED TAX ADMINISTRATION IN GHANA: A PRELIMINARY STUDY pp. 97-105

Salahudeen Saeed

Volume 11, issue 1, 2019

THE RELATIONSHIP BETWEEN TAX RISK AND ACQUISITION PRICE PREMIUM pp. 1-10

Chelsea Schrader and Chiulien Venezia

CAPITAL MARKET CONSEQUENCES OF EXPECTATIONS MANAGEMENT IN THE POSTREGULATION FAIR DISCLOSURE PERIOD pp. 11-20

Sherry Fang Li

ACCOUNTING FOR CONVERTIBLE BONDS: CURRENT PRACTICES AND PROPOSED CHANGES pp. 21-34

Deanna Burgess, Adrian Valencia and Ara Volkan

EFFECTS OF ANALYSTS’ COUNTRY FAMILIARITY ON FORECAST BEHAVIOR: EVIDENCE FROM CHINESE CROSS-LISTED FIRMS IN THE UNITED STATES pp. 35-46

Xiaoxiao Song

AN HISTORY OF US TAX CODE COMPLEXITY WITHIN COMPUTER-BASED RETURN PREPARATION pp. 47-57

Robert J. Walsh

AN INTERNAL CONTROL EVALUATION TOOL FOR PROPERTY EXPENDITURES pp. 59-70

Lou X. Orchard, Jeffrey L. Decker and Tim G. Kizirian

IMPACTS OF FISCAL REFORM ON DIVIDENDS: EVIDENCE FROM MEXICO pp. 71-81

Jose Asuncion Corona Duenas and Cesar Corona Pacheco

PAYDAY LENDING REGULATIONS AND THE IMPACT ON WOMEN OF COLOR pp. 83-92

Lara Sofia Romero, Rafael Romero and Sim Jonathan Covington

Volume 10, issue 1, 2018

EMPIRICAL EVIDENCE ON THE RELATIONSHIP BETWEEN AUDIT PROBABILITY AND INTERNAL REVENUE SERVICE BUDGET LEVELS pp. 1-21

Akinloye Akindayomi, Gideon T. Akinleye and Adeduro A. Ogunmakin

PREDICTIVE ABILITY OF DIRECTORS’ AND OFFICERS’ LIABILITY INSURANCE COVERAGE FOR CLASS ACTION LAWSUIT SETTLEMENTS pp. 23-38

Irene Y. Kim

EARNINGS MANIPULATION BENCHMARK FOR NONFINANCIAL LISTED COMPANIES IN VIETNAMESE STOCK MARKET pp. 39-49

Nguyen Huu Anh, Nguyen Ha Linh and Sung Wook Yoon

BIG OIL IN A SMALL TOWN: THE EFFECTS OF A LARGE ECONOMIC EVENT ON SMALL BUSINESS SALES pp. 51-60

Amy Bieber, Salem Boumediene and Scott Butterfield

HUMAN CAPITAL ACCOUNTING TOOL USAGE: EVIDENCE FROM A SURVEY OF KENYAN FIRMS pp. 61-76

Sammy Lio

THE ROLE OF COMPANY SPECIFIC INFORMATION IN VALUATION MODELS USED IN THE UAE pp. 77-86

Hafiz Imtiaz Ahmad and Khaled Aljifri

MODELLING UTILITY FINANCIAL VIABILITY USING LOGISTIC REGRESSION: EVIDENCE FROM FLORIDA pp. 87-96

Daniel Acheampong, Tanya Benford and Ara Volkan,