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• 2016Unprofitable Affiliates and Income Shifting Behavior182 cited
• 1997Financial reporting, tax costs, and book-tax conformity172 cited
• 2019Conforming Tax Avoidance and Capital Market Pressure160 cited
• 1996Managing interacting accounting measures to meet multiple objectives: A study of LIFO firms149 cited
• 2017Unintended Consequences of Linking Tax Return Disclosures to Financial Reporting for Income Taxes: Evidence from Schedule UTP148 cited
• 2009The Economic Determinants of Conditional Conservatism144 cited
• 2020Does Public Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry*124 cited
• 2006Earnings Management when Incentives Compete: The Role of Tax Accounting in Russia123 cited
• 2001Empirical tax research in accounting: A discussion113 cited
• 2010National Level, City Level Auditor Industry Specialization and Cost of Debt112 cited
• 2008Taxes and Corporate Finance94 cited
• 2013Public versus Private Firm Responses to the Tax Rate Reduction in China89 cited
• 2015Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking89 cited
• 2002EARNINGS MANAGEMENT INDUCED BY COGNITIVE REFERENCE POINTS