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Accounting and Business Research Volume 49, 2019 - Issue 3
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Original Articles

Do auditors constrain intertemporal income shifting in private companies?Footnote*

Henrik HöglundDepartment of Accounting and Commercial Law, Hanken School of Economics, Vasa, FinlandView further author information
&
Dennis SundvikDepartment of Accounting and Commercial Law, Hanken School of Economics, Vasa, Finland;Smeal College of Business, The Pennsylvania State University, University Park, PA, USACorrespondence[email protected]
View further author information
Pages 245-270 | Published online: 03 Jul 2018

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Read on this site (2)

Ting Dong, Milda Tylaite & Ryan Wilson. (2023) Voluntary vs. mandatory: the role of auditing in constraining corporate tax avoidance in small private firms. Accounting and Business Research 53:7, pages 723-755.
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Elina Haapamäki. (2022) An examination of comment letters concerning an increase in audit exemption thresholds. Evidence from Finland. Accounting Forum 46:4, pages 394-420.
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Articles from other publishers (16)

Ailing Pan, Hui Wang & Lei Xu. (2024) Confucian culture and cost stickiness. Accounting & Finance.
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Frederick Kibon Changwony & Anthony Kwabena Kyiu. (2023) Business strategies and corruption in small‐ and medium‐sized enterprises: The impact of business group affiliation, external auditing, and international standards certification. Business Strategy and the Environment 33:1, pages 95-121.
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Vasilios-Christos Naoum, Dimitrios Ntounis, Georgios Papanastasopoulos & Orestes Vlismas. (2023) Asymmetric cost behavior: Theory, meta-analysis, and implications. Journal of International Accounting, Auditing and Taxation 53, pages 100578.
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Yapan Liu & Ming Jin. (2023) Does supply chain network centrality affect firm cost stickiness?. Finance Research Letters 58, pages 104459.
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Md Mustafizur Rahaman & Md. Rezaul Karim. (2023) How do board features and auditor characteristics shape key audit matters disclosures? Evidence from emerging economies. China Journal of Accounting Research 16:4, pages 100331.
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Daniel Taborda & João Sousa. (2023) The Accrual Accounting Principle and its Implications for Portuguese Tax Courts Decisions. Accounting, Economics, and Law: A Convivium 13:4, pages 539-562.
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Hannu Ojala, Pekka Malo & Esko Penttinen. (2023) Private firms’ tax aggressiveness and lightweight pre-tax-audit interventions by the tax administration. Journal of International Accounting, Auditing and Taxation 51, pages 100550.
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Dimitrios Ntounis & Orestes Vlismas. (2023) Exploring the Predictive Ability of Asymmetric Cost Behavior on AAERs. SSRN Electronic Journal.
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Ronny Prabowo, Usil Sis Sucahyo, Theresia Woro Damayanti & Supramono Supramono. (2021) Tax enforcement and private firms' audited financial statements: the moderating role of secrecy culture. Journal of Accounting in Emerging Economies 12:3, pages 547-565.
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Cláudio Pais & Cláudia Afecto Dias. (2022) The implications of book-tax conformity and tax change for the earnings management of Portuguese micro firms. Journal of International Accounting, Auditing and Taxation 46, pages 100448.
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Awad Elsayed Awad Ibrahim, Hesham Ali & Heba Aboelkheir. (2022) Cost stickiness: A systematic literature review of 27 years of research and a future research agenda. Journal of International Accounting, Auditing and Taxation 46, pages 100439.
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Chenjun Fan, Ziyang Li, Kecai Fan & Huizhen Mao. (2021) Corporate social responsibility and cost stickiness: Evidence from China. Corporate social responsibility and cost stickiness: Evidence from China.
Oliver Lukason & María-del-Mar Camacho-Miñano. (2020) Corporate Governance Characteristics of Private SMEs’ Annual Report Submission Violations. Journal of Risk and Financial Management 13:10, pages 230.
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Jesper Haga, Henrik Höglund & Dennis Sundvik. (2019) Cost behavior around corporate tax rate cuts. Journal of International Accounting, Auditing and Taxation 34, pages 1-11.
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Andreia Sousa, Cristina Gonçalves Góis & Clara Viseu. 2019. International Financial Reporting Standards and New Directions in Earnings Management. International Financial Reporting Standards and New Directions in Earnings Management 101 126 .
Nikolaos I. Karampinis, Giannis D. Lessis, Dimitrios Ntounis & Orestes Vlismas. (2021) Real Earnings Smoothing and Asymmetric Cost Behavior. SSRN Electronic Journal.
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