Insights from Academic Participation in the FAF's Initial PIR: The PIR of FIN 48

Jennifer L. Blouin · Leslie A. Robinson

62 citations0/0 files storedAccounting Horizons

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting Education and Careers

Abstract

SYNOPSIS In 2009, the Financial Accounting Foundation (FAF) determined that the Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board (GASB) standard setting process required a formal review to monitor and address issues that can arise after the implementation of accounting standards. The FAF selected FASB Interpretation No. 48 (FIN 48), Accounting for Uncertainty in Income Taxes, as the initial post-implementation review (PIR) standard. This paper informs the academic community about the PIR process and provides an academic perspective on the initial PIR of FIN 48. In particular, we demonstrate the role of the academic literature using the FIN 48 literature review prepared as part of the PIR process.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 62 citations exist upstream.

References

1999A Review of the Earnings Management Literature and Its Implications for Standard Setting 1997Earnings management to avoid earnings decreases and losses 2010A review of tax research 1999Earnings Management to Exceed Thresholds 2008Financial Accounting Standards Board (FASB)2012Equity Risk Incentives and Corporate Tax Aggressiveness 2012Incentives for Tax Planning and Avoidance: Evidence from the Field 2004Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts*

Cited by

2019Real Effects of Financial Reporting on Innovation: Evidence from Tax Law and Accounting Standards 2016INCREASED TAX DISCLOSURES AND CORPORATE TAX AVOIDANCE 2014Financial Engineering and the Arms Race Between Accounting Standard Setters and Preparers 2014RISKY BUSINESS: THE PROSOPOGRAPHY OF CORPORATE TAX PLANNING 2019External Auditor Responses to Tax Risk 2017Does FIN 48 Improve Firms' Estimates of Tax Reserves?

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.