The Experts below are selected from a list of 360 Experts worldwide ranked by ideXlab platform
Douglas A Shackelford - One of the best experts on this subject based on the ideXlab platform.
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accounting for income taxes primer Extant Research and future directions
2012Co-Authors: John R Graham, Jana Smith Raedy, Douglas A ShackelfordAbstract:Introduction. Why Study Accounting for Income Taxes? An Overview of the AFIT Rules and a Discussion of Related Descriptive Studies. AFIT Misconceptions. Earnings Management. The Association between Book-Tax Differences and Earnings Characteristics. The Pricing of Tax Information Reported in the Financial Statements. Book-Tax Conformity. Unresolved Issues. Closing Remarks. References. Appendices.
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accounting for income taxes primer Extant Research and future directions
Social Science Research Network, 2012Co-Authors: John R Graham, Jana Smith Raedy, Douglas A ShackelfordAbstract:This paper comprehensively reviews the Accounting for Income Taxes (AFIT) literature. We begin by identifying four distinctive aspects of AFIT. We cover the rules surrounding AFIT and provide a discussion of the descriptive studies related to AFIT. We then review the existing Research studies in detail and offer suggestions for future Research. We focus on the two Research questions that have been most widely studied (the extent to which managers use the tax accounts to manipulate earnings and whether equity market participants price the tax accounts). We discuss econometric issues that apply to AFIT and more broadly apply to much accounting and economics Research. We also highlight areas that have not received much Research attention and that warrant future analysis.
John R Graham - One of the best experts on this subject based on the ideXlab platform.
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accounting for income taxes primer Extant Research and future directions
2012Co-Authors: John R Graham, Jana Smith Raedy, Douglas A ShackelfordAbstract:Introduction. Why Study Accounting for Income Taxes? An Overview of the AFIT Rules and a Discussion of Related Descriptive Studies. AFIT Misconceptions. Earnings Management. The Association between Book-Tax Differences and Earnings Characteristics. The Pricing of Tax Information Reported in the Financial Statements. Book-Tax Conformity. Unresolved Issues. Closing Remarks. References. Appendices.
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accounting for income taxes primer Extant Research and future directions
Social Science Research Network, 2012Co-Authors: John R Graham, Jana Smith Raedy, Douglas A ShackelfordAbstract:This paper comprehensively reviews the Accounting for Income Taxes (AFIT) literature. We begin by identifying four distinctive aspects of AFIT. We cover the rules surrounding AFIT and provide a discussion of the descriptive studies related to AFIT. We then review the existing Research studies in detail and offer suggestions for future Research. We focus on the two Research questions that have been most widely studied (the extent to which managers use the tax accounts to manipulate earnings and whether equity market participants price the tax accounts). We discuss econometric issues that apply to AFIT and more broadly apply to much accounting and economics Research. We also highlight areas that have not received much Research attention and that warrant future analysis.
Eric N Johnson - One of the best experts on this subject based on the ideXlab platform.
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a review and synthesis of Research on supplier concentration quality and fee structure in non u s markets for auditor services
The International Journal of Accounting, 1996Co-Authors: Kenton B Walker, Eric N JohnsonAbstract:Abstract This paper reviews and summarizes Extant Research into auditor concentration, audit quality, and the determinants of audit fees in audit markets outside the United States. Similarities and differences between studies, including methodologies and findings, are discussed. The review identifies some structural differences in audit markets between studies that are traceable to divergences in economic, cultural and social norms across developed and developing nations. The paper concludes with the identification of areas where future Research may be most helpful in identifying other differences and similarities in international markets for audit services.
Michael Polgar - One of the best experts on this subject based on the ideXlab platform.
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social network analysis of a criminal hacker community
Journal of Computer Information Systems, 2015Co-Authors: Yong Lu, Michael PolgarAbstract:Computer crime hackers have been identified as a primary threat to computer systems, users, and organizations. Much Extant Research on hackers is conducted from a technical perspective and at an individual level of analysis. This Research empirically examines the social organization of a hacker community by analyzing one network called Shadowcrew. The social network structure of this infamous hacker group is established using social networking methods for text mining and network analysis. Analysis of relationships among hackers shows a decentralized network structure. Leaders are identified using four actor centrality measures (degree, betweenness, closeness, and eigenvector) and found to be more involved in thirteen smaller sub-groups. Based on our social network analysis, Shadowcrew exhibits the characteristics of deviant team organization structure.
Jane E Dutton - One of the best experts on this subject based on the ideXlab platform.
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positive social interactions and the human body at work linking organizations and physiology
Academy of Management Review, 2008Co-Authors: Emily Heaphy, Jane E DuttonAbstract:Human physiological systems are highly responsive to positive social interactions, but the organizational importance of this finding largely has been unexplored. After reviewing Extant Research, we illustrate how consideration of the physiology of positive social interactions at work opens new Research questions about how positive social interactions affect human capacity and how organizational contexts affect employee health and physiological resourcefulness. We also address the practical implications of integrating physiological data into organizational Research. Our paper invites a fuller consideration of how employees' bodies are affected by everyday work interactions and, in so doing, encourages a stronger tie between human physiology and organizational Research.
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positive social interactions and the human body at work linking organizations and physiology
2006Co-Authors: Emily Heaphy, Jane E DuttonAbstract:Human physiological systems are highly responsive to positive social interactions, but the organizational importance of this finding has been largely unexplored. After reviewing the Extant Research, we illustrate how consideration of the physiological effects of positive social interactions at work opens new Research questions about (a) how positive social interactions affect human capacity (e.g., work recovery, engagement) and (b) how organizational contexts (e.g., practices, culture and leadership) affect employee health and physiological resourcefulness. Finally, we address the practical implications of integrating physiological data into organizational Research. Overall, our paper invites a fuller consideration of how employees' bodies are affected by everyday work interactions, and in so doing, encourages a stronger tie between human physiology and organizational Research.
