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

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References

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125 cited

2012Academic Research and Standard Setting: The Case of Other Comprehensive Income120 cited

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2017Does FIN 48 Improve Firms' Estimates of Tax Reserves?34 cited
2015Compensation in the Post‐ FIN 48 Period: The Case of Contracting on Tax Performance and Uncertainty34 cited
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2020On the Determinants and Effects of Corporate Tax Transparency: Review of an Emerging Literature20 cited
2022Evidence‐Informed Audit Standard Setting: Exploring Evidence Use and Knowledge Transfer*19 cited
2014Assessing the Market Reaction to Unfavorable Tax Settlements: Using Textual Analysis to Categorize Ambiguous Tabulated Disclosures16 cited
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