Tucson, AZ 85721
University of Arizona, Eller College of Management
in Total Papers Downloads
in Total Papers Citations
tax accrual quality, estimation error, financial reporting of income taxes, earnings quality, accounting for income taxes
disclosure; confirmation; audited financial reports; regulation; informativeness
disclosure, information asymmetry, SEC periodic reports, regulation
accelerated vesting, employee stock options, transaction structuring, FAS 123-R, FAS 123, recognition, disclosure
tax accrual quality; audit quality; auditor-provided tax services; professional skepticism
reliability, input assumptions, FAS 123, FAS 123-R, recognition, disclosure
recognition versus disclosure, economic consequences, employee stock options, FAS 123-R
mandatory disclosure, compliance, disclosure regulation, corporate attorneys, corporate governance
External advisor, legal counsel, securities law, disclosure, SEC, comment letters, regulation
Internal Controls, Auditing, Material Weakness, Restatements, Audit Deficiencies
materiality, material error, immaterial error, error correction, revision, out-of-period adjustment
recognition vs. disclosure, reliability, leases, costs of capital
accelerated vesting, stock options, earnings management, backdating
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