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Keywords: tax enforcement
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Journal Articles
Journal Articles
The Accounting Review (2021) 96 (4): 81–109.
Published: 01 July 2021
... crash risk. Our evidence is consistent with recent theory that outside investors learn more about firms when tax enforcement is stricter. Additionally, path analysis suggests that the monitoring channel (direct path) plays a critical role in shaping crash risk relative to information asymmetry channels...
Journal Articles
The Accounting Review (2020) 95 (2): 311–338.
Published: 01 March 2020
... of Mark L. DeFond. 9 2016 6 2019 2020 tax enforcement Internal Revenue Service tax avoidance Over the last fifty years, none of us has ever witnessed anything like what has happened to the IRS appropriations over the last five years and the impact these appropriations...