Audit Adjustment Determinants is a theoretical construct that identifies and explains the institutional, economic, and procedural factors influencing the magnitude and direction of adjustments made by tax authorities during the audit process.
57
Publications
3.6K
Citations
128
Authors
94
Institutions
Publications per year
2017–2026
19
Parents
Publications
57
1–5 of 57
Authors
128
- HT
4
h-index
- AW
3
h-index
- SW
3
h-index
- JR
3
h-index
- TB
3
h-index
1–5 of 128
Institutions
94
Nanyang Technological University
Singapore, Singapore
5 h-index
8 publications
869 citations
Boston College
Boston, United States
4 h-index
4 publications
250 citations
University of Alabama
Tuscaloosa, United States
3 h-index
5 publications
600 citations
Indiana University
Bloomington, United States
3 h-index
5 publications
263 citations
Renmin University of China
Beijing, China
3 h-index
5 publications
100 citations
Texas Christian University
Fort Worth, United States
2 h-index
2 publications
49 citations
Sun Yat-sen University
Guangzhou, China
2 h-index
3 publications
36 citations
Beijing Institute of Technology
Beijing, China
2 h-index
4 publications
60 citations
1–8 of 94
Venues
- Auditing A Journal of Practice & Theory
AJPT · 8 publications · 615 citations
8
h-index
- Contemporary Accounting Research
CAR · 5 publications · 282 citations
5
h-index
- The Accounting Review
4 publications · 715 citations
4
h-index
- Journal of Business Finance & Accounting
5 publications · 297 citations
4
h-index
- Journal of Accounting Auditing & Finance
JAAF · 3 publications · 267 citations
3
h-index
1–5