Gerald J Lobo
Biographic Data
| ID | 8940347 |
|---|---|
| NAME | Gerald J Lobo |
| GIVEN NAMES | Gerald J |
| FAMILY NAME | Lobo |
| SIGNATURE | LOBO G J |
| AFFILIATIONS | University of Houston |
| ORCID | 0000-0002-4644-5633 |
| VERIFIED | Yes |
| TOTAL WORKS | 2 |
| TOTAL CITATIONS | 0 |
| AUTHOR COUNT | 2 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2023 |
| LATEST PUBLICATION YEAR | 2024 |
| H-INDEX | 0 |
How Do Tax Agents Respond to Anti-corruption Intensity
David versus Goliath
We examine the relation between auditor size and audit quality for a sample of U.K. private firms. Private firms prioritize tax considerations over reducing information asymmetry in their financial reporting. We find that Big 4’s private clients exhibit higher levels of discretionary accruals and lower precision of accrual estimates than non-Big 4’s private clients. Although Big 4 auditors are less tolerant of income-increasing earnings managemen…
No prominent works on this page.
David versus Goliath
We examine the relation between auditor size and audit quality for a sample of U.K. private firms. Private firms prioritize tax considerations over reducing information asymmetry in their financial reporting. We find that Big 4’s private clients exhibit higher levels of discretionary accruals and lower precision of accrual estimates than non-Big 4’s private clients. Although Big 4 auditors are less tolerant of income-increasing earnings managemen…
How Do Tax Agents Respond to Anti-corruption Intensity
Business (2 works) · Corporate Taxation and Avoidance (2 works) · Taxation and Compliance Studies (2 works) · Accounting (1 work) · Accrual (1 work) · Audit (1 work) · Auditing, Earnings Management, Governance (1 work) · Business ethics (1 work) · Corruption and Economic Development (1 work) · Earnings (1 work)