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Journal of accounting, auditing & finance, Tập 28, Số 4, 2013
Mục lục:
DòngNội dung
1The Relationship Between the Management of Book Income and Taxable Income Under a Moderate Level of Book-Tax Conformity / Ester Chen, Ilanit Gavious, Rami Yosef
2An Examination of Short-Selling Activity Surrounding Auditor Changes / Benjamin M. Blau and others
3Earnings Management Around Debt-Covenant Violations – An Empirical Investigation Using a Large Sample of Quarterly Data / Anand Jha
4How Certain Engagement Letter Clauses Affect the Auditor’s Assessment of Perceived Engagement Risk for Nonissuers / Alan Reinstein, Brian Patrick Green and Philip Beaulieu