Herita T. Akamah

University of Nebraska at Lincoln - School of Accountancy

307 College of Business Administration

Lincoln, NE 68588-0488

United States

SCHOLARLY PAPERS

11

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SSRN CITATIONS
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Top 20,722

in Total Papers Citations

32

CROSSREF CITATIONS

32

Scholarly Papers (11)

1.
Downloads 1,210 (33,149)
Citation 31

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 1,040 (40,514)
Citation 9

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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 170 (326,649)
Citation 5

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

2.

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 343 (165,302)
Citation 1

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

3.

Financial Constraints and Future Tax Outcome Volatility

Journal of Business, Finance & Accounting
Number of pages: 44 Posted: 04 Jul 2016 Last Revised: 25 Aug 2020
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 282 (203,103)
Citation 2

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tax rate volatility; financial constraint; cash effective tax rate; cash tax avoidance; tax strategy

4.

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

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 58 Posted: 04 Jul 2016 Last Revised: 18 Mar 2021
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 257 (222,915)
Citation 1

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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 158 (347,951)

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

6.

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 117 (440,253)

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

7.

Corporate Conferences as a Coordination Mechanism: Evidence from Firm Performance, Innovation Disclosures, and Product Prices

Number of pages: 50 Posted: 27 Apr 2023 Last Revised: 01 Oct 2023
Herita T. Akamah and Bo Gao
University of Nebraska at Lincoln - School of Accountancy and The University of Texas at El Paso-Department of Accounting and Information Systems
Downloads 76 (583,779)

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anticompetitive; collusion; coordination; corporate conferences; innovation; profitability; proprietary disclosure; peer effects.

8.

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

Journal of Accounting, Auditing, and Finance
Number of pages: 41 Posted: 04 Jul 2016 Last Revised: 25 Aug 2020
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 70 (610,805)

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

9.

Disincentives to Exchange Customized Local GAAP for IFRS

Journal of Accounting and Public Policy, Vol. 41, No. 6, 2022
Number of pages: 53 Posted: 29 Mar 2023 Last Revised: 04 Apr 2023
Herita T. Akamah, Stephani Mason and Emily Shafron
University of Nebraska at Lincoln - School of Accountancy, DePaul University - School of Accountancy and Management Information Systems (MIS) and Texas A&M University - Department of Accounting
Downloads 46 (744,827)

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IFRS adoption, rate-regulated activities, regulatory accounting, local GAAP, Canada

10.

Large Shareholder Portfolio Diversification and Voluntary Disclosure

Contemporary Accounting Research, Forthcoming
Posted: 28 Jun 2021
Herita T. Akamah and Sydney Qing Shu
University of Nebraska at Lincoln - School of Accountancy and Miami University of Ohio - Department of Accountancy

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large shareholder, portfolio diversification, voluntary disclosure, private information, alternative information channel, firm complexity

11.

Accounting Firm Association Membership and Small Audit Firm Growth

Northeastern U. D’Amore-McKim School of Business Research Paper No. 3120493
Posted: 12 Feb 2018 Last Revised: 12 Dec 2022
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

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