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Accounting + Oversight
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Results: 15

Tax compliance assurance
2023-10-16
Authors

Piotr Staszkiewicz; Aleksander Werner

Topics
Corporate + Legal Tax
The Economic Impact of Interim CEOs: The Case of Tax Avoidance
2023-07-28
Authors

Yangmei Wang; Kirsten A. Cook; Tao Ma

Topics
Corporate + Legal Tax
Do Third-Party Cross-Border Tax Transparency Requirements Impact Firm Behavior?
2021-06-03
Authors

Alexander Edwards (University of Toronto) Michelle Hutchens (University of Illinois) Anh Persson (University of Illinois at Urbana-Champaign)

Topics
Corporate + Legal Tax
Do U.S. Firms Disguise Acquisitions to Avoid Taxes?
2021-03-09
Authors

Jeremiah Harris (Kent State University) William O'Brien (University of Illinois at Chicago)

Topics
Corporate + Legal Indefinitely Reinvested Foreign Earnings Tax
Methodological Issues with Common Accounting Variables in the Context of Measuring Income Shifting Consequences
2020-06-25
Authors

Paul Demere (University of Georgia, J.M. Tull School of Accounting) Jeffrey Gramlich (Carson College of Business)

Topics
Corporate + Legal Tax
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