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Topics

Accounting + Oversight
Accounting Estimates
Audit + Compliance
Audit Committees
Audit Fees
Audit Opinions
Auditor Changes
Auditor Engagements
Auditor Ratification
Auditor Tenure
Broker Dealer
Canada (SEDAR)
Corporate + Legal
Critical Audit Matters
Cybersecurity
Director & Officer Changes
Disclosure Controls (SOX 302)
EDGAR
Executive Compensation
Financial Restatements
Going Concerns
Government + Non-Profit (OIA)
Indefinitely Reinvested Foreign Earnings
Initial Public Offerings (IPO)
Internal Controls (ICFR - SOX 404)
Investment & Financial Institutions
Late Filings
Legal Fees
Litigation
Market Share
Mergers & Acquisitions
Non-GAAP
Out of Period Adjustments
PCAOB
Private Placements
Quality of Reporting
Revenue Recognition
SEC
SEC Comment Letters
Shareholder Activism
Tax
Uncategorized

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2020
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2005

Results: 10

The Impact of U.S. Tax Reform on U.S. Firm Acquisitions of Domestic and Foreign Targets
2020-06-12
Authors

T. J. Atwood (University of Arkansas, Department of Accounting) Jimmy Downes (University of Nebraska at Lincoln) Jodi Henley (Culverhouse School of Accountancy, Culverhouse College of Business, University of Alabama) Mollie Mathis (School of Accountancy, Harbert College of Business, Auburn University)

Topics
Tax
Street vs. GAAP: Which Effective Tax Rate Is More Informative?
2020-04-07
Authors

Erik Beardsley (University of Notre Dame, Mendoza College of Business) Michael Mayberry (University of Florida, Fisher School of Accounting) Sean T. McGuire (Texas A&M University, Department of Accounting)

Topics
Tax
Effects of Auditor- Provided Tax Services on Book- Tax Differences and on Investors' Mispricing of Book- Tax Differences
2019-11-18
Authors

Bing Luo (San Francisco State University)

Topics
Audit Fees Tax
The Cost of Independence: Evidence from Companies’ Decisions to Dismiss Audit Firms as Tax-Service Providers
2019-11-04
Authors

Kirsten A. Cook (Texas Tech University) Kevin Kim (University of Memphis) Thomas C. Omer (University of Nebraska-Lincoln)

Topics
Tax
How Do Auditors Learn to Forecast? Evidence from the Predictive Power of the Deferred Tax Asset Valuation Allowance
2019-01-01
Authors

Zhuoli Axelton (Washington State University) Jeffrey Gramlich (Washington State University) M. Kathleen Harris (Washington State University)

Topics
Tax
What’s in a Name? Initial Evidence of U.S. Audit Partner Identification Using Difference-in-Differences Analyses
2018-10-16
Authors

Lauren M. Cunningham (University of Tennessee) Chan Li (University of Pittsburgh) Sarah E. Stein (Virginia Tech) Nicole S. Wright (James Madison University)

Topics
Audit Opinions Financial Restatements Tax
Does Tax Planning Affect Analysts' Earnings Forecasts?
2018-10-03
Authors

Jere R. Francis (University of Missouri at Columbia) Stevanie S. Neuman (University of Missouri at Columbia - School of Accountancy) Nathan J. Newton (Florida State University - Department of Accounting)

Topics
Audit Opinions Tax
Competitive Externalities of Tax Cuts
2018-04-01
Authors

Michael P. Donohoe (University of Illinois at Urbana-Champaign) Hansol Jang (University of Illinois at Urbana-Champaign) Petro Lisowsky (University of Illinois at Urbana-Champaign and Norwegian Center for Taxation)

Topics
Tax
A Haven by Any Other Name: The Role of Tax Holidays In Corporate Tax Avoidance
2017-08-01
Authors

Travis Chow (Singapore Management University) Jeffrey L. Hoopes (University of North Carolina at Chapel Hill) Edward L. Maydew (University of North Carolina at Chapel Hill)

Topics
Tax
On the Formation of Capital and Wealth
2017-06-25
Authors

Mordecai Kurz (Stanford University)

Topics
Tax