Do external auditors perform a corporate governance role in emerging markets? Evidence from East Asia

Article Abstract:

The external independent auditors that are employed as monitors or as bonding mechanism to alleviate the agency problems are examined. Using a broad sample from eight East Asian economies, it is documented that firms with agency problems embedded in the ownership structures are more likely to employ name-brand auditors.

Forecasts, trends, outlooks, Asia, Forecasts and trends, Corporate governance, Market trend/market analysis, Emerging markets

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The impact of the 1986 Tax Reform Act on income shifting from corporate to shareholder tax bases: evidence from the motor carrier industry

Article Abstract:

The Tax Reform Act of 1986 caused a group of C and S trucking corporations to shift income to shareholder tax bases using rent expense and deductible managerial compensation.

Trucking, General Freight Trucking, Trucking & Courier Services, Ex. Air, Regulation and Administration of Transportation Programs, Trucking Programs, Income

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Does opinion shopping impair auditor independence and audit quality?

Article Abstract:

The impact of auditor's decisions to correct financial misrepresentation on audit quality and auditor switching is examined.

Product standards, safety, & recalls, Standards, Usage, Auditing, Financial misrepresentations, Financial misrepresentation

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