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How do IRS Resources Affect the Corporate Audit Process?
16 references·2 citing·44 second hop
How do IRS Resources Affect the Corporate Audit Process? (2019)How do IRS Resources Affect the Corporate…The Role of Auditors, Non-Auditors, and Internal Tax Departments in Corporate Tax Aggressiveness (2015)The Role of Auditors, Non-Aud…Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity? (2012)Do Publicly Disclosed Tax Res…Do IRS Audits Deter Corporate Tax Avoidance? (2012)Do IRS Audits Deter Corporate…Seeking Shelter: Empirically Modeling Tax Shelters Using Financial Statement Information (2010)Seeking Shelter: Empirically …Do Auditor‐Provided Tax Services Improve the Estimate of Tax Reserves?* (2010)Do Auditor‐Provided Tax Servi…An Examination of Corporate Tax Shelter Participants (2009)An Examination of Corporate T…Cheating Ourselves: The Economics of Tax Evasion (2007)Cheating Ourselves: The Econo…An Empirical Examination of Corporate Tax Noncompliance (2007)An Empirical Examination of C…Performance matched discretionary accrual measures (2005)Performance matched discretio…Does Meeting Earnings Expectations Matter? Evidence from Analyst Forecast Revisions and Share Prices (2002)Does Meeting Earnings Expecta…Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota (2001)Taxpayer response to an incre…Econometric Analysis of Cross Section and Panel Data (2001)Econometric Analysis of Cross…Book-Tax Differences and Internal Revenue Service Adjustments (1998)Book-Tax Differences and Inte…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…The Tax Compliance Game: Toward an Interactive Theory of Law Enforcement (1986)The Tax Compliance Game: Towa…Income tax evasion: a theoretical analysis (1972)Income tax evasion: a theoret…The SEC's September spike: Regulatory inconsistency within the fiscal year (2023)The SEC's September spike: Re…IRS scrutiny and corporate innovation (2023)IRS scrutiny and corporate in…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Earnings Management through Real Activities Manipulation (2003)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Corporate governance, incentives, and tax avoidance (2015)Crime and Punishment: An Economic Approach (1968)Essays in the Theory of Risk-Bearing. (1972)Shadow Economies: Size, Causes, and Consequences (2000)Deception: The Role of Consequences (2005)Enforced versus voluntary tax compliance: The “slippery slope” framework (2007)Income tax evasion: A theoretical analysis (1974)Tax Evasion and Tax Rates: An Analysis of Individual Returns (1983)Tax compliance as the result of a psychological tax contract: the role of incentives and responsive regulation (2007)Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies (2011)Tax Compliance and Enforcement (2019)Autoregressive Conditional Heteroscedasticity with Estimates of the Variance of United Kingdom Inflation (1982)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Another look at the instrumental variable estimation of error-components models (1995)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Corporate social responsibility and access to finance (2013)The China Syndrome: Local Labor Market Effects of Import Competition in the United States (2013)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Tax Morale (2014)The behavioralist as tax collector: Using natural field experiments to enhance tax compliance (2017)Shareholder Litigation and Corporate Disclosures (1994)Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings (1995)The Relation between Financial and Tax Reporting Measures of Income (2001)Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference? (2012)Public Pressure and Corporate Tax Behavior (2015)Why Firms Voluntarily Disclose Bad News (1994)Earnings management to avoid earnings decreases and losses (1997)Perspectives on Recent Capital Market Research (2002)Non‐audit Service Fees and Audit Quality: The Impact of Auditor Specialization (2007)Large Shareholders and Corporate Control (1986)The economic implications of corporate financial reporting (2005)Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence (2011)Corporate Political Connections and Tax Aggressiveness (2015)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)
this work references cited by second hop

References

  • 2001Econometric Analysis of Cross Section and Panel Data27,575 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1972Income tax evasion: a theoretical analysis4,964 cited
  • 2007Cheating Ourselves: The Economics of Tax Evasion1,181 cited
  • 2009An Examination of Corporate Tax Shelter Participants1,114 cited
  • 2001Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota784 cited
  • 2002Does Meeting Earnings Expectations Matter? Evidence from Analyst Forecast Revisions and Share Prices769 cited
  • 2012Do IRS Audits Deter Corporate Tax Avoidance?580 cited
  • 1998Book-Tax Differences and Internal Revenue Service Adjustments574 cited
  • 2010Seeking Shelter: Empirically Modeling Tax Shelters Using Financial Statement Information483 cited
  • 1986The Tax Compliance Game: Toward an Interactive Theory of Law Enforcement402 cited
  • 2012Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?399 cited
  • 2015The Role of Auditors, Non-Auditors, and Internal Tax Departments in Corporate Tax Aggressiveness206 cited
  • 2007

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An Empirical Examination of Corporate Tax Noncompliance
194 cited
  • 2010Do Auditor‐Provided Tax Services Improve the Estimate of Tax Reserves?*190 cited
  • Cited by

    • 2023The SEC's September spike: Regulatory inconsistency within the fiscal year22 cited
    • 2023IRS scrutiny and corporate innovation21 cited