This paper comprehensively reviews the Accounting for Income Taxes (AFIT) literature. We
begin by identifying four distinctive aspects of AFIT and briefly covering the rules …

We examine the empirical association between corporate social responsibility (CSR) and
tax avoidance. Our findings suggest that firms with excessive irresponsible CSR activities …

We show that firms׳ ability to avoid taxes is affected by the quality of their internal information
environment, with lower effective tax rates (ETRs) for firms that have high internal …

This study investigates whether the tax-specific industry expertise of the external audit firm
influences its clients' level of tax avoidance. Our results suggest that clients purchasing tax …

Using a new measure of financial constraints based on firms' qualitative disclosures, we find
that financially constrained firms—firms that use more negative words in their annual reports …

We study how public and private disclosure requirements interact to influence both tax
regulator enforcement and firm disclosure. To capture IRS enforcement activities, we …

We examine whether public disclosures of tax reserves recently made available through
Financial Interpretation No. 48 (FIN 48) reflect corporate tax shelter activities. Understanding …

We find that managers with military experience pursue less tax avoidance than other
managers and pay an estimated 1– 2 million more in corporate taxes per firm-year. These …

Using confidential tax shelter and tax return data obtained from the Internal Revenue
Service, this study develops and validates an expanded model for inferring the likelihood …

We evaluate whether, and under what circumstances, corporate tax aggressiveness
influences audit pricing. 1 Despite a growing literature on the determinants of audit fees …