The Effect of Smoothing of GAAP ETRs on Audit Fees and Audit Hours
Asian Tax Journal Vol. 22 No. 3 (2021)
Related Articles
Earnings Management Using the Tax Expense, Earnings Persistence, Future Firms Performance, and Firms Value
Jong-Il Park , shinsangyi
24(3) 93-145
The Effect of Smoothing of GAAP Effective Tax Rates on Credit Ratings and the Cost of Debt
shinsangyi , Jong-Il Park
21(5) 9-57
The Effect of Accruals Quality on Corporate Lawsuits －Focused on the Innate and Discretionary Components of Accruals Quality－
Jong-Il Park
19(2) 165-208
Audit Review and the Change of Audit Quality
Soo Yeol Choi , Hee Chun Roh , Park, Jinha
22(2) 133-160
The Effect of the Overvalued Stock Price on Financial Reporting Opacity
Jong-Il Park
21(4) 103-150