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Keywords: law firms
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Journal Articles
Law Firms as Tax Planning Service Providers
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2022) 97 (4): 1–26.
Published: 01 July 2022
...Andrew A. Acito; Michelle Nessa ABSTRACT We provide large sample evidence of law firms facilitating U.S. publicly traded companies' tax planning, investigate when evidence of law firm involvement is strongest, and examine some tax planning mechanisms law firms facilitate. Because companies' tax...
Journal Articles
How Do Accounting Practices Spread? An Examination of Law Firm Networks and Stock Option Backdating
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2021) 96 (1): 431–464.
Published: 01 January 2021
...Patricia M. Dechow; Samuel T. Tan ABSTRACT We hypothesize that one way accounting practices spread is through law firm connections. We investigate this prediction by examining companies that avoided reporting compensation expense by engaging in stock option backdating. We hypothesize...
