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Stable Book-Tax Differences, Prior Earnings and Earnings Persistence

Description: This study resolves divergent prior findings relating book-tax differences to future earnings, determines whether prior literature has missed relationships between different types of book-tax differences and pre-tax and/or after-tax income, and investigates prior earnings as a factor contributing to the observed relationships. As past research has found that some firms have large book-tax differences over several years, this study separates these firms with large stable book-tax differences fro… more
Date: August 2011
Creator: Racca, Joshua C.
Item Type: Refine your search to only Thesis or Dissertation
open access

An Experimental Examination Of The Effects Of Goal Framing And Time Pressure On Auditors’ Professional Skepticism

Description: Professional skepticism is a critical component of audit practice and current auditing standards direct auditors to remain skeptical throughout the duration of each audit engagement. Despite the importance and prevalence of an emphasis on professional skepticism throughout auditing standards, evidence indicates that auditors often fail to exercise an appropriate degree of professional skepticism. Prior accounting research suggests that auditors’ professionally skeptical behavior is affected by … more
Date: December 2011
Creator: Robinson, Shani N.
Item Type: Refine your search to only Thesis or Dissertation
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