Herita T. Akamah

University of Nebraska at Lincoln - School of Accountancy

307 College of Business Administration

Lincoln, NE 68588-0488

United States

SCHOLARLY PAPERS

6

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CITATIONS
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16

Scholarly Papers (6)

1.
Downloads 1,014 ( 21,030)
Citation 16

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 889 (25,100)
Citation 6

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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 125 (225,617)
Citation 1

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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 196 (153,806)

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

3.

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: 59 Posted: 04 Jul 2016 Last Revised: 30 Aug 2018
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 140 (205,565)

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PCAOB Part II report; auditor-provided tax service; audit quality control deficiency; auditing of income tax accounts; non-audit fees; auditor independence, IRS attention

4.

Accounting Firm Association Membership and Audit Firm Growth

Northeastern U. D’Amore-McKim School of Business Research Paper No. 3120493
Number of pages: 52 Posted: 12 Feb 2018 Last Revised: 13 Jul 2018
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 136 (210,474)

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

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 98 (267,163)

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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 39 (426,096)

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