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Uncertain tax benefits, international tax risk, and audit specialization: Evidence from US multinational firms
16 references·1 citing·39 second hop
Uncertain tax benefits, international tax risk, and audit specialization: Evidence from US multinational firms (2018)Uncertain tax benefits, international tax…Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Equity Risk Incentives and Co…The incentives for tax planning (2011)The incentives for tax planni…A review of tax research (2010)A review of tax researchTax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting (2009)Tax Reporting Aggressiveness …National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)National and Office‐Specific …Long-Run Corporate Tax Avoidance (2008)Long-Run Corporate Tax Avoida…Theft and taxes☆ (2007)Theft and taxes☆Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2006)Estimating Standard Errors in…Tax‐Avoidance Activities of U.S. Multinational Corporations* (2003)Tax‐Avoidance Activities of U…Does Big 6 Auditor Industry Expertise Constrain Earnings Management? (2003)Does Big 6 Auditor Industry E…Industry costs of equity (1997)Industry costs of equityDeterminants of the variability in corporate effective tax rates: Evidence from longitudinal data (1997)Determinants of the variabili…Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making (1991)Taxes, Tariffs and Transfer P…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Non-arm's-length transactions, offshore financial centres, transfer pricing agreements and corporate cash holdings: Evidence from U.S. multinational corporations (2024)Non-arm's-length transactions…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Auditor size and audit quality (1981)Separation of Ownership and Control (1983)Positive Accounting Theory (1985)The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Auditor Industry Specialization and Earnings Quality (2003)Risk, Return, and Equilibrium: Empirical Tests (1973)Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)Multifactor Explanations of Asset Pricing Anomalies (1996)How do family ownership, control and management affect firm value? (2005)Measuring Geopolitical Risk (2022)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)A Framework for Understanding and Researching Audit Quality (2011)Audit Quality: Insights from the Academic Literature (2012)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)An Examination of Corporate Tax Shelter Participants (2009)Corporate governance, incentives, and tax avoidance (2015)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Effects of Executives on Corporate Tax Avoidance (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Errors in Estimating Accruals: Implications for Empirical Research (2002)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)Empirical tax research in accounting (2001)
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References

  • 2006Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches11,238 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1997Industry costs of equity5,793 cited
  • 2010A review of tax research3,167 cited
  • 2008Long-Run Corporate Tax Avoidance2,133 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 2009National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality1,142 cited
  • 2003Tax‐Avoidance Activities of U.S. Multinational Corporations*1,033 cited
  • 2012Equity Risk Incentives and Corporate Tax Aggressiveness998 cited
  • 1997Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data961 cited
  • 2007Theft and taxes☆876 cited
  • 2011The incentives for tax planning861 cited
  • 2003Does Big 6 Auditor Industry Expertise Constrain Earnings Management?840 cited

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1991
Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making
819 cited

Cited by

  • 2024Non-arm's-length transactions, offshore financial centres, transfer pricing agreements and corporate cash holdings: Evidence from U.S. multinational corporations11 cited