... also find some evidence of a positive association between socially responsible tax disclosures and tax avoidance, particularly among U.S. firms. Our results should be useful for standard setters and readers of CSR reports. Data Availability: Data are available from the public sources cited...

...Mário Marques; Tânia Menezes Montenegro; Filomena Antunes Brás ABSTRACT We analyze 117 estimates from 23 studies that examine the relationship between corporate social responsibility (CSR) and corporate tax aggressiveness. The meta-regression results indicate that both CSR and tax avoidance...

.... Editor’s note: Accepted by Ryan J. Wilson. 23 12 2021 19 08 2022 22 08 2022 2023 deferred taxes depreciation valuation tax avoidance discounting Do deferred tax liabilities (DTLs) represent genuine economic burdens to firms? For the largest and most common DTLs...

.... 20 03 2021 13 10 2022 17 10 2022 2023 IP boxes tax incentive tax avoidance income shifting We investigate the extent to which the adoption of an intellectual property (IP) box affects firm-level innovative activity and tax benefits. We also compare domestic...

...Yangmei Wang; Kirsten A. Cook; Tao Ma ABSTRACT As interim CEO appointments are common in CEO successions, we examine these temporary executives’ economic impact on their firms. Specifically, we explore how interim CEOs affect corporate tax avoidance. We match each “interim CEO firm” (test firms...

...Yoojin Lee; Terry Shevlin; Aruhn Venkat ABSTRACT Existing studies find that tax avoidance affects the cost of debt and equity in different ways but does not examine the consequences of these associations. This study examines a direct and important implication of the effect of tax avoidance...

... investigate the association between CSR performance or disclosures and tax avoidance ( Davis, Guenther, Krull, and Williams 2016 ; Hoi, Wu, and Zhang 2013 ; Lanis and Richardson 2012 ; Watson 2015 ). These studies focus on managerial actions and the association between CSR and tax management by examining...

...Dan S. Dhaliwal; Theodore H. Goodman; P. J. Hoffman; Casey M. Schwab ABSTRACT We examine the incidence, valuation, and management of tax-related reputational costs during 2011, a year of extensive social protest that temporarily increased scrutiny of corporate tax avoidance. We report three main...

...James A. Chyz; Ronen Gal-Or; Vic Naiker; Divesh S. Sharma ABSTRACT This study examines associations between auditor provided tax compliance and tax planning services and tax avoidance and tax risk. Collectively, our results suggest that companies paying their auditors for tax planning advice...

... predict and find firms with higher proprietary costs of disclosure (i.e., higher tax avoidance) are less likely to disclose segment-level tax information. These results are stronger for firms that define business segments on a geographic basis, where disclosure could reveal tax expense information about...

...David A. Guenther; Linda K. Krull; Brian M. Williams ABSTRACT We provide a theoretical framework to identify when measures of tax avoidance reflect tax avoidance related to, and unrelated to, earnings management. The influence of earnings management on measures of tax avoidance occurs because...

...Michael A. Mayberry; Luke Watson ABSTRACT We employ states' enactment of constituency statutes as plausibly exogenous shocks to the marginal cost of corporate social responsibility (CSR) and examine the relation between CSR and corporate tax avoidance. We find almost no evidence of an association...

...Mark (Shuai) Ma; Wayne B. Thomas ABSTRACT This study examines the effect of legal environment on corporate state income tax avoidance. We find that the extent of penalties on corporate officers reduces state tax avoidance. However, we find no evidence that the extent of penalties on shareholders...

...Hanwen Chen; Daoguang Yang; Xinmin Zhang; Nan Zhou ABSTRACT We study the role of internal control in tax avoidance by evaluating the efficacy of the COSO framework in tax risk management. First, we use a comprehensive COSO-based index in China that covers a firm's internal control over not only...

... upon request. tax avoidance social network analysis auditor networks auditor tax expertise The authors thank Connie D. Weaver (editor), two anonymous reviewers, Ryan Huston (discussant), Sean McGuire, Thomas Omer, Stephanie Rasmussen (discussant), Joe Schroeder (discussant), Marco...

...Chelsea Rae Austin ABSTRACT While not explicitly stated, many tax avoidance studies seek to investigate tax avoidance that is the result of firms' deliberate actions. However, measures of firms' tax avoidance can also be affected by factors outside the firms' control—tax surprises. This study...

... to make more effective tax decisions, Gallemore and Labro (2015) find that higher IIQ allows firms to engage in greater tax avoidance. Although they speculate about tax strategies (e.g., transfer pricing, R&D credits, allocation of debt, and intellectual property) that may be affected by IIQ...

... J. Klassen. May 2017 December 2017 2018 tax avoidance tax planning tax aggressiveness tax sheltering income shifting Interest in corporate tax planning has accelerated in recent years as a combination of political, economic, and technological factors have fueled...

... aggressive reporting tax avoidance earnings management corporate risk-taking Frank, Lynch, and Rego (2009) provide evidence of a robust, positive association between aggressive financial reporting and aggressive tax reporting, a phenomenon we refer to as “aggressive reporting.” Before...

... in tax disclosures, creating a trade-off for managers on whether to provide decision-useful information for stakeholders or conceal information from the tax authority. We investigate this trade-off by examining the readability of tax footnotes. We find a positive association between tax avoidance and tax...