David A. Weisbach

Da matemática para o direito e a integração destas duas ciências.

Jared Moore - uma referência a acompanhar

Jared Moore

	Mary Ellen Phillips Assistant Professor of Accounting Department: Accounting Office: Bx 224E Phone: 541-737-2517 Email: jared.moore@bus.oregonstate.edu
Jared Moore

Biography:

Jared Moore is an assistant professor of accounting in the College of Business at Oregon State University. He joined the accounting faculty in 2006 after completing his doctoral studies in accounting at Arizona State University. He also holds B.S. (Accountancy) and Master of Taxation degrees from Arizona State University and is licensed as a certified public accountant (Arizona). Prior to his doctoral studies, Professor Moore worked for seven years in the private sector, specializing mainly in financial accounting and business and individual taxation. Professor Moore's research has been published in The Journal of the American Taxation Association. He is a member of the American Accounting Association, the American Taxation Association, and the Oregon Society of CPAs and has served on committees for the American Taxation Association. His teaching interests are in the areas of financial accounting and taxation; and his research interests include the interaction between taxes and corporate business decisions, financial and tax reporting tradeoffs, tax reporting aggressiveness and earnings management/manipulation, and federal and state tax policy issues. Professor Moore and his wife Heather have one daughter (Maya), and he enjoys music, the outdoors, movies, golf, and traveling.

Fonte

Petro Lisowsky

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Michelle Hanlon

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Sonja O. Rego

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Nova revista

Foi adicionada na respectiva secção a revista Accounting, Organizations and Society.

Uma perspectiva mais social de observar o fenómeno contabilístico que talvez sirva para efectuar bons contrastes com a visão económica da contabilidade.

Contra a corrente

Abstract:

Tax havens have attracted increasing attention from policy-makers in recent years. This paper provides an overview of a growing body of research that analyses the consequences and determinants of the existence of tax-haven countries. For instance, recent evidence suggests that tax havens tend to have stronger governance institutions than comparable non-haven countries. Most importantly, tax havens provide opportunities for tax planning by multinational corporations. It is often argued that tax havens erode the tax base of high-tax countries by attracting such corporate activity. However, while tax havens host a disproportionate fraction of the world's foreign direct investment (FDI), their existence need not make high-tax countries worse off. It is possible that, under certain conditions, the existence of tax havens can enhance efficiency and even mitigate tax competition. Indeed, corporate tax revenues in major capital-exporting countries have exhibited robust growth, despite substantial FDI flows to tax havens.

Fonte: Dharmapala, D. (2008), "What problems and opportunities are created by tax havens?", OREP, Vol. 24, Nº 4, pp. 661-679.

Nova revista

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International Journal of Auditing

Board Structure and Modified Audit Opinions: Evidence from the Portuguese Stock Exchange

ABSTRACT:

Prior research has found evidence that some characteristics of the board of directors influence the quality of financial reporting. In this study we extend the literature by analysing a different dimension of financial reporting quality, the probability of a firm receiving a modified audit opinion. To this end, we considered a sample of companies listed on Euronext Lisbon where, unlike the current situation in other markets such as the US, firms can publish financial statements not in accordance with GAAP. Using 171 firm-year observations for the period 2002–05, the evidence we report is consistent with the hypotheses that firms with more diligent and independent boards are less likely to receive a modified audit opinion. Results are robust to different specifications and also show that the existence of dividend payments, financial health, performance and growth opportunities are additional factors associated with the likelihood of a modified audit opinion. Our analysis also shows that the transition in 2005 to a reporting framework based on international accounting standards is strongly related with better financial reporting quality.

Declaração de interesses: Um dos autores do artigo referenciado neste post é também o autor deste blog.