Accounting quality versus auditor choice under strong tax-GAAP conformity: the case of Brazil
نویسندگان
چکیده
منابع مشابه
Income Tax Accounting under the Tax Consolidation System
Obtaining a Copy of this Abstract Copies of this Abstract are available for purchase from the Australian Accounting Standards Board by contacting: and layout of this Abstract are protected by Australian copyright law and the comparable law of other countries. No part of this Abstract may be reproduced, stored or transmitted in any form or by any means without the prior written permission of the...
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The GAAP in quality measurement and reporting.
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Recent accounting and management literature shows that demographic character-istics of top management and corporate performance are related. Accordingly, using a two-stage least squares regression model (2SLS), this study examines the relationship between some management demographic characteristics including CEO tenure, gender and level of education with earnings quality and auditor choice. Sam...
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ژورنال
عنوان ژورنال: Revista Contabilidade & Finanças
سال: 2007
ISSN: 1519-7077
DOI: 10.1590/s1519-70772007000100008