..., consistent with the AAA Board of Directors' goal to promote broad dissemination of the AAA Presidential Scholar Lectures. Editor's note: Invited. January 2019 February 2019 2019 taxation enforcement accounting for income taxes I am immensely honored to receive...

... of Mark L. DeFond. June 2015 November 2016 2017 IRS tax uncertainty Schedule UTP accounting for income taxes disclosure Firms face increasing pressure to disclose information about their uncertain tax positions. Beginning in 2007, U.S. generally accepted accounting...