Browsing Open Research by Author "Habib, A"

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Multinational transfer pricing of intangible assets and tax audit adjustments: evidence from Indonesia

Ahmed, Z; Habib, A; Muhammadi, AH (Accounting and Finance Association of Australia and New Zealand (AFAANZ), 2015)

Purpose – This paper examines the challenges faced by Indonesian tax auditors in auditing multinational transfer prices of intangible assets. This study then explores the suitability of mechanisms currently used by Indonesian ...
Non-audit service fees and financial reporting quality: a meta-analysis

Habib, A (John Wiley & Sons, Inc., 2012)

Auditing as a corporate governance mechanism has attracted considerable research attention. Because of the information asymmetry between corporate managers and outside shareholders, auditors are hired to provide independent ...
Split share structure reform and earnings management: evidence from China

Jiang, H; Habib, A (Elsevier Ltd., 2012)

This paper investigates the impact of split-share structure reform on earnings management in China. A unique institutional feature of China was the co-existence of two types of share that endowed all shareholders with equal ...