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Volume 42, Issue 1
Spring 2020
Issue Cover
ISSN 0198-9073
EISSN 1558-8017
In this Issue
Covers and Front Matter
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MAIN ARTICLES

Capital Gains Taxes and the Market Response to Earnings Announcements
Greg Clinch; Bradley P. Lindsey; William J. Moser; Mahmoud Odat
View articletitled, Capital Gains Taxes and the Market Response to Earnings Announcements
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The Moderating Role of Internal Control in Tax Avoidance: Evidence from a COSO-Based Internal Control Index in China
Hanwen Chen; Daoguang Yang; Xinmin Zhang; Nan Zhou
View articletitled, The Moderating Role of Internal Control in Tax Avoidance: Evidence from a COSO-Based Internal Control Index in China
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Trust and Compliance Effects of Taxpayer Identity Theft: A Moderated Mediation Analysis
Jonathan Farrar; Cass Hausserman; Odette Pinto
View articletitled, Trust and Compliance Effects of Taxpayer Identity Theft: A Moderated Mediation Analysis
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Discussion of Trust and Compliance Effects of Taxpayer Identity Theft: A Moderated Mediation Analysis
Diana Falsetta
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The Unintended Consequences of Internal Controls Reporting on Tax Decision Making
Victoria J. Hansen
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Analysts, Taxes, and the Information Environment
Sangwan Kim; Andrew P. Schmidt; Kelly Wentland
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Why Pay Our Fair Share? How Perceived Influence over Laws Affects Tax Evasion
Paul D. Mason; Steven Utke; Brian M. Williams
View articletitled, Why Pay Our Fair Share? How Perceived Influence over Laws Affects Tax Evasion
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BOOK REVIEWS

Book Reviews
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Summaries of Papers in This Issue
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Editorial Policy
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All Issues
  • Online ISSN 1558-8017
  • Print ISSN 0198-9073

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