Herita T. Akamah

University of Nebraska at Lincoln - School of Accountancy

307 College of Business Administration

Lincoln, NE 68588-0488

United States

SCHOLARLY PAPERS

7

DOWNLOADS
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Top 26,798

in Total Papers Downloads

1,812

SSRN CITATIONS
Rank 20,349

SSRN RANKINGS

Top 20,349

in Total Papers Citations

4

CROSSREF CITATIONS

36

Scholarly Papers (7)

1.
Downloads 1,035 ( 21,424)
Citation 20

Tax Havens and Disclosure Aggregation

Rotman School of Management Working Paper No. 2419573
Number of pages: 44 Posted: 04 Apr 2014 Last Revised: 15 Mar 2017
Herita T. Akamah, Ole-Kristian Hope and Wayne B. Thomas
University of Nebraska at Lincoln - School of Accountancy, University of Toronto - Rotman School of Management and University of Oklahoma
Downloads 902 (25,834)
Citation 10

Abstract:

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Tax havens, aggregation, disclosure quality, tax avoidance, segment disclosure, Exhibit 21

Tax Havens and Disclosure Aggregation

Forthcoming, Journal of International Business Studies
Number of pages: 44 Posted: 24 Apr 2017
Herita T. Akamah, Ole-Kristian Hope and Wayne B. Thomas
University of Nebraska at Lincoln - School of Accountancy, University of Toronto - Rotman School of Management and University of Oklahoma
Downloads 133 (224,588)
Citation 2

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Tax havens, aggregation, disclosure transparency, tax avoidance, geographic reporting, Exhibit 21

2.

Financial Constraints and Future Tax Outcome Volatility

Number of pages: 49 Posted: 04 Jul 2016 Last Revised: 25 Jul 2019
Herita T. Akamah, Thomas C. Omer and Sydney Qing Shu
University of Nebraska at Lincoln - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and Miami University of Ohio - Department of Accountancy
Downloads 210 (150,757)

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tax outcome volatility; financial constraint; cash taxes; non-tax costs

3.

Accounting Firm Association Membership and Audit Firm Growth

Northeastern U. D’Amore-McKim School of Business Research Paper No. 3120493
Number of pages: 56 Posted: 12 Feb 2018 Last Revised: 25 Feb 2020
Northeastern University - Accounting Group, University of Nebraska at Lincoln - School of Accountancy, Michigan State University - Department of Accounting & Information Systems and University of Nebraska at Lincoln - School of Accountancy
Downloads 172 (182,658)

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associations, networks, small audit firms, clientele growth, legitimacy

4.

The Effect of Disclosing Audit Quality Control Deficiencies on Non-Audit Services: Evidence from Deloitte’s 2007 PCAOB Part II Inspection Report

Number of pages: 55 Posted: 04 Jul 2016 Last Revised: 18 Sep 2019
Jaehan Ahn, Herita T. Akamah and Sydney Qing Shu
Northeastern University - Accounting Group, University of Nebraska at Lincoln - School of Accountancy and Miami University of Ohio - Department of Accountancy
Downloads 155 (197,681)

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PCAOB Part II report; auditor-provided tax service; audit quality control deficiency; non-audit service.

5.

Large Shareholders with Diversified Equity Portfolios and Voluntary Disclosure: International Evidence

Number of pages: 61 Posted: 22 Dec 2016 Last Revised: 13 Jan 2018
Herita T. Akamah and Sydney Qing Shu
University of Nebraska at Lincoln - School of Accountancy and Miami University of Ohio - Department of Accountancy
Downloads 107 (262,700)

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Large shareholder; portfolio diversification; voluntary disclosure; information technology infrastructure; secrecy culture; investor relations; positive externality

6.

The Effects of Rule-Based Versus Principle-Based Accounting Estimates on Auditors’ Going Concern Assessments

Number of pages: 58 Posted: 07 Jul 2019
Herita T. Akamah, Keith Czerney and Thomas C. Omer
University of Nebraska at Lincoln - School of Accountancy, University of Missouri-Columbia and University of Nebraska at Lincoln - School of Accountancy
Downloads 80 (316,747)

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accounting estimates, auditors, rule-based standards, principle-based standards, going concern opinions, company failure

7.

Societal Trust and Going Concern Assessments: Boon or Bane?

Number of pages: 56 Posted: 30 Jul 2018 Last Revised: 10 Nov 2019
Jaehan Ahn and Herita T. Akamah
Northeastern University - Accounting Group and University of Nebraska at Lincoln - School of Accountancy
Downloads 53 (392,593)

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Going-concern opinion, societal trust, professional skepticism, informal controls, formal controls, legal liability

Other Papers (1)

Total Downloads: 27
1.

Does Ex Ante Severance Pay Affect the Timeliness of Bad News Disclosure? The Role of Managerial Exit Costs

Number of pages: 48 Posted: 04 Jul 2016 Last Revised: 18 Sep 2019
Herita T. Akamah, Bryan Brockbank and Sydney Qing Shu
University of Nebraska at Lincoln - School of Accountancy, University of Oklahoma - School of Accounting and Miami University of Ohio - Department of Accountancy
Downloads 27 (482,462)

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ex ante severance pay; disclosure timeliness; managerial exit costs; bad news disclosure; efficient contracting.