Keyphrases
Audit Quality
100%
Non-audit Fees
75%
Marginal Tax Rates
60%
Audit Offices
55%
Earnings Management
50%
Analysts' Forecasts
30%
Tax Expenditures
30%
Audit Fee Pressure
25%
Industry Diversity
25%
Audit Service Quality
25%
Opportunity Management
25%
Incentive Management
25%
Distraction Effect
25%
Reporting Accuracy
25%
Too-much-of-a-good-thing
25%
Firm Characteristics
25%
Non-linear Association
25%
Last Chance
25%
Tax Reporting
25%
Estimation Error
15%
Stock Prices
12%
Individual Forecasts
12%
Vega
12%
Managerial Incentives
12%
Risk-taking Incentives
12%
Management Decisions
12%
Service Provision
11%
Annual Effective
10%
Industry Specialist
8%
Firm Performance
7%
Street Earnings
7%
Tax Effects
7%
Audit Client
6%
Earnings Benchmarks
6%
Meet-or-beat
6%
Tax Rates Change
6%
Manager Response
6%
Executive
6%
Equity Incentives
6%
Characteristic Constant
6%
Opportunities to Respond
6%
Opportunity Sets
6%
Misreporting
6%
Price Taking
6%
Market Risk
6%
Price Incentives
6%
Audit Functions
5%
Distract
5%
Monitoring Role
5%
Tax Rate
5%
Economics, Econometrics and Finance
Taxation
94%
Accounting Policy
75%
Tax Rate
62%
Expenditure
54%
Profit
44%
Stock Price
32%
Incentives
25%
Business Model
25%
Financial Statement
25%
Industry
25%
Accounting Standards
25%
Audit Fees
25%
Investors
16%
Spillover Effect
12%
Managerial Incentives
7%
