Previous accounting research shows that taxes affect decision making by individuals and
firms. Most studies assume that agents have an accurate perception regarding their tax …

We provide an overview of the empirical literature on the politics of accounting standard-
setting, focusing on the US Financial Accounting Standards Board (FASB). Although it is …

We use a shock to the public scrutiny of firm subsidiary locations to investigate whether that
scrutiny leads to changes in firms' disclosure and corporate tax avoidance behavior …

We analyze survey responses from nearly 600 corporate tax executives to investigate firms'
incentives and disincentives for tax planning. While many researchers hypothesize that …

This study investigates the relation between corporate political connections and tax
aggressiveness. We study a broad array of corporate political activities, including the …

This study investigates whether firms and their top executives bear reputational costs from
engaging in aggressive tax avoidance activities. At least two decades of empirical tax …

Using the Miles and Snow's (1978, 2003) theoretical business strategy framework, we
examine the relation between a firm's business and tax-planning strategies. We first …

We investigate the relation between tax avoidance and tax uncertainty, where tax
uncertainty is the amount of unrecognized tax benefits recorded over the same time period …

We investigate whether managers' personal political orientation helps explain tax avoidance
at the firms they manage. Results reveal the intriguing finding that, on average, firms with top …

ABSTRACT I investigate the influence of pretax earnings performance on the relation
between corporate social responsibility (CSR) and tax avoidance. Prior studies of the …