000			02062nab a2200241 a 4500
999			_c199119 _d199119
003			OSt
005			20200226101943.0
008			191202s2016 xxu|||||r|||| 00| 0 eng d
040			_aCO-BoUGC _cCO-BoUGC
100	1		_aDrake, Katharine D. _9176249
245	1	0	_aDo income tax related deficiencies in publicly disclosed PCAOB part II reports influence audit client financial reporting of income tax accounts? _cKatharine D. Drake, Nathan C. Goldman & Stephen J. Lusch
300			_aPáginas 1411 a la 1439
520	1		_aDeloitte’s 2007 PCAOB Part II report identifies, among other issues, concerns related to the audit firm’s quality controls with respect to auditing income tax accounts. We investigate whether Deloitte’s actions to remediate the PCAOB’s concerns are associated with changes to their clients’ financial reporting for income taxes. We find that Deloitte’s clients increased the reported valuation allowance on deferred tax assets and increased the reported reserve for uncertain tax benefits (UTBs) in response to increased auditor scrutiny over income tax accounts. Additionally, we find that in subsequent periods, Deloitte’s clients report valuation allowances and UTB balances that are not significantly different than other annually inspected auditors, consistent with Deloitte changing the quality controls related to audits of income tax accounts after the failed remediation of the 2007 Part II report.
650	2	7	_aContabilidad _vPublicaciones seriadas _9176250
650	2	7	_aAuditoría _vPublicaciones seriadas _9176251
650	1	7	_aReservas (Contabilidad) _vPublicaciones seriadas _9176252
650	2	7	_aBeneficios fiscales _vPublicaciones seriadas _9176253
690	1	4	_aThe Public Company Accounting Oversight Board (PCAOB) _9177452
700	1		_aGoldman, Nathan C. _9176255
700	1		_aLusch, Stephen J. _9176256
773	0		_082265 _9373355 _aThe accounting review 2016 V.91 No.5 (Sep) _o0000002030609 _x0001-4826 (papel) _h38 páginas _nIncluye tablas, apéndices y referencias bibliográficas
942			_2ddc _cART