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Voluntary vs. mandatory: the role of auditing in constraining corporate tax avoidance in small private firms
16 references·2 citing·44 second hop
Voluntary vs. mandatory: the role of auditing in constraining corporate tax avoidance in small private firms (2022)Voluntary vs. mandatory: the role of audi…A review of archival auditing research (2014)A review of archival auditing…Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)Incentives for Tax Planning a…Do IRS Audits Deter Corporate Tax Avoidance? (2012)Do IRS Audits Deter Corporate…The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms (2011)The Value of Financial Statem…The Effects of Executives on Corporate Tax Avoidance (2010)The Effects of Executives on …An Examination of Corporate Tax Shelter Participants (2009)An Examination of Corporate T…Relationship-Specific Investments and Earnings Management: Evidence on Corporate Suppliers and Customers (2008)Relationship-Specific Investm…Social Interaction and Stock‐Market Participation (2004)Social Interaction and Stock‐…Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Tax‐Avoidance Activities of U.S. Multinational Corporations* (2003)Tax‐Avoidance Activities of U…Auditor Tenure and Audit Reporting Failures (2002)Auditor Tenure and Audit Repo…Empirical tax research in accounting (2001)Empirical tax research in acc…The economics of small business finance: The roles of private equity and debt markets in the financial growth cycle (1998)The economics of small busine…Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data (1997)Determinants of the variabili…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Tax administration digitization and corporate tax avoidance: a quasi-natural experiment based on the Golden Tax III project in China (2025)Tax administration digitizati…Gender Salary Gap in the Auditing Profession: Trend and Explanations (2021)Gender Salary Gap in the Audi…The Nature of the Firm (1937)Separation of Ownership and Control (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The economic implications of corporate financial reporting (2005)Optimal capital structure under corporate and personal taxation (1980)On the Existence of an Optimal Capital Structure: Theory and Evidence (1984)The incentives for tax planning (2011)Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Earnings Management During Import Relief Investigations (1991)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)Corporate governance, incentives, and tax avoidance (2015)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)The Theory of Economic Development (2003)International Accounting Standards and Accounting Quality (2008)On the use of instrumental variables in accounting research (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Determinants of corporate borrowing (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Small Business Credit Availability and Relationship Lending: The Importance of Bank Organisational Structure (2002)Does function follow organizational form? Evidence from the lending practices of large and small banks (2005)Small and medium-size enterprises: Access to finance as a growth constraint (2006)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Law and Finance (1998)Performance matched discretionary accrual measures (2005)CSR and Assurance Services: A Research Agenda (2014)The digital transformation of external audit and its impact on corporate governance (2019)The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review (2019)Making democracy work: civic traditions in modern Italy (1993)Bowling Alone: America's Declining Social Capital (1995)The Role of Social Capital in Financial Development (2004)Financial Literacy and Stock Market Participation (2007)The price of sin: The effects of social norms on markets (2009)Risk, Return, and Equilibrium: Empirical Tests (1973)Corporate Governance and Equity Prices (2003)Managing with Style: The Effect of Managers on Firm Policies (2003)Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)A review of tax research (2010)What’s My Style? The Influence of Top Managers on Voluntary Corporate Financial Disclosure (2010)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1998The economics of small business finance: The roles of private equity and debt markets in the financial growth cycle3,690 cited
  • 2014A review of archival auditing research3,184 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
  • 2004Social Interaction and Stock‐Market Participation1,826 cited
  • 2010The Effects of Executives on Corporate Tax Avoidance1,596 cited
  • 2009An Examination of Corporate Tax Shelter Participants1,114 cited
  • 2003Tax‐Avoidance Activities of U.S. Multinational Corporations*1,033 cited
  • 1997Determinants of the variability in corporate effective tax rates: Evidence from longitudinal data961 cited
  • 2001Empirical tax research in accounting956 cited
  • 2012Incentives for Tax Planning and Avoidance: Evidence from the Field872 cited
  • 2002Auditor Tenure and Audit Reporting Failures723 cited
  • 2011The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms621 cited
  • 2008Relationship-Specific Investments and Earnings Management: Evidence on Corporate Suppliers and Customers

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619 cited
  • 2012Do IRS Audits Deter Corporate Tax Avoidance?580 cited
  • Cited by

    • 2025Tax administration digitization and corporate tax avoidance: a quasi-natural experiment based on the Golden Tax III project in China20 cited
    • 2021Gender Salary Gap in the Auditing Profession: Trend and Explanations18 cited