Abbott, L.J. ; Daugherty, B. ; Parker, S. ; Peters, G.F. Internal audit quality and financial reporting quality: The joint importance of independence and competence. 2016 J. Account. Res.. 54 3-40
Alvarez, R. ; Jara, M. ; Pombo, C. Do institutional blockholders influence corporate investment? Evidence from emerging markets. 2018 J. Corp. Financ.. 53 38-64
- Bai, S. New research on tax base erosion and profit shifting of Chinese multinational corporation. 2019 World Econ.. 42 174-192
Paper not yet in RePEc: Add citation now
- Balakrishnan, K. ; Blouin, J.L. ; Guay, W.R. Tax aggressiveness and corporate transparency. 2019 Account. Rev.. 94 45-69
Paper not yet in RePEc: Add citation now
- Balsam, S. ; Krishnan, J. ; Yang, J.S. Auditor industry specialization and earnings quality. 2003 Audit.: A J. Pract. Theory. 22 71-97
Paper not yet in RePEc: Add citation now
Barthel, F. ; Busse, M. ; Neumayer, E. The impact of double taxation treaties on foreign direct investment: evidence from large dyadic panel data. 2010 Contemp. Econ. Policy. 28 366-377
- Bauer, A.M. ; Fang, J.X. ; Pittman, J. The importance of IRS enforcement to stock price crash risk: the role of CEO power and incentives. 2021 Account. Rev.. 96 81-109
Paper not yet in RePEc: Add citation now
Bauer, A.M. ; Fang, J.X. ; Pittman, J. ; Zhang, Y.Q. ; Zhao, Y.P. How aggressive tax planning facilitates the diversion of corporate resources: evidence from path analysis. 2020 Contemp. Account. Res.. 37 1882-1913
Bennedsen, M. ; Zeume, S. Corporate tax havens and transparency. 2018 Rev. Financ. Stud.. 31 1221-1264
- Blonigen, B.A. ; Davies, R.B. Do Bilateral Tax Treaties Promote Foreign Direct Investment? NBER Working Paper No. W8834. 2002 National Bureau of Economic Research: Cambridge, MA
Paper not yet in RePEc: Add citation now
Blonigen, B.A. ; Davies, R.B. The effects of bilateral tax treaties on U.S. FDI activity. 2004 Int. Tax. Public Financ.. 11 601-622
Blonigen, B.A. ; Oldenski, L. ; Sly, N. The differential effects of bilateral tax treaties. 2014 Am. Econ. J. Econ. Policy. 6 1-18
Borochin, P. ; Yang, J. The effects of institutional investor objectives on firm valuation and governance. 2017 J. Financ. Econ.. 126 171-199
- Bozanic, Z. ; Dietrich, J.R. ; Johnson, B.A. SEC comment letters and firm disclosure. 2017 J. Account. Public Policy. 36 337-357
Paper not yet in RePEc: Add citation now
Bradshaw, M. ; Liao, G.M. ; Ma, M. Agency costs and tax planning when the government is a major shareholder. 2019 J. Account. Econ.. 67 255-277
Bratten, B. ; Causholli, M. ; Omer, T.C. Audit firm tenure, bank complexity, and financial reporting quality. 2019 Contemp. Account. Res.. 36 295-325
Bruynseels, L. ; Cardinaels, E. The audit committee: management watchdog or personal friend of the CEO?. 2014 Account. Rev.. 89 113-145
Buettner, T. ; Wamser, G. Internal debt and multinational profit shifting: empirical evidence from firm-level panel data. 2013 Natl. Tax. J.. 66 63-95
- Burnett, B.M. ; Cripe, B.M. ; Martin, G.W. ; McAllister, B.P. Audit quality and the trade-off between accretive stock repurchases and accrual-based earnings management. 2012 Account. Rev.. 87 1861-1884
Paper not yet in RePEc: Add citation now
Cai, H. ; Liu, Q. Competition and corporate tax avoidance: evidence from Chinese industrial firms. 2009 Econ. J.. 119 764-795
- Chen, H.W. ; Tang, S. ; Wu, D.H. ; Yang, D.G. The political dynamics of corporate tax avoidance: the Chinese experience. 2021 Account. Rev.. 96 157-180
Paper not yet in RePEc: Add citation now
Chen, S. ; Huang, Y. ; Li, N. ; Shevlin, T. How does quasi-indexer ownership affect corporate tax planning?. 2019 J. Account. Econ.. 67 278-296
- Cheng, C. ; Guo, P. ; Weng, C.H. ; Wu, Q. Innovation and corporate tax planning: the distinct effects of patents and R&D. 2020 Contemp. Account. Res.. 38 621-653
Paper not yet in RePEc: Add citation now
Choudhary, P. ; Merkley, K. ; Schipper, K. Auditors’ quantitative materiality judgments: properties and implications for financial reporting reliability. 2019 J. Account. Res.. 57 1303-1351
- Cohen, J.R. ; Hoitash, U. ; Krishnamoorthy, G. ; Wright, A.M. The effect of audit committee industry expertise on monitoring the financial reporting process. 2014 Account. Rev.. 89 243-273
Paper not yet in RePEc: Add citation now
Daske, H. ; Luzi, H. ; Christian, L. ; Rodrigo, V. Mandatory IFRS reporting around the world: early evidence on the economic consequences. 2008 J. Account. Res.. 46 1085-1142
- Davies, R.B. ; Martin, J. ; Parenti, M. ; Toubal, F. Knocking on tax haven’s door: multinational firms and transfer pricing. 2018 Rev. Econ. Stat.. 100 120-134
Paper not yet in RePEc: Add citation now
Davies, R.B. ; Norbaeck, P.J. ; Tekin-Koru, A. The effect of tax treaties on multinational firms: new evidence from microdata. 2009 World Econ.. 32 77-110
DeAngelo, L.E. Auditor size and audit quality. 1981 J. Account. Econ.. 3 183-199
- Dechow, P.M. ; Dichev, I.D. The quality of accruals and earnings: the role of accrual estimation errors. 2002 Account. Rev.. 77 35-59
Paper not yet in RePEc: Add citation now
- Dechow, P.M. ; Sloan, R.G. ; Sweeney, A.P. Detecting earnings management. 1995 Account. Rev.. 70 193-225
Paper not yet in RePEc: Add citation now
- Desai, H. ; Krishnamurthy, S. ; Venkataraman, K. Do short sellers target firms with poor earnings quality? evidence from earnings restatements. 2006 Rev. Account. Stud.. 11 71-79
Paper not yet in RePEc: Add citation now
Desai, M.A. ; Dharmapala, D. Corporate tax avoidance and high-powered incentives. 2006 J. Financ. Econ.. 79 145-179
- Desai, M.A. ; Dyck, A. ; Zingales, L. Theft and taxes. 2007 J. Financ. Econ.. 84 591-623
Paper not yet in RePEc: Add citation now
Dharmapala, D. ; Riedel, N. Earnings shocks and tax-motivated income-shifting: evidence from European multinationals. 2013 J. Public Econ.. 97 95-107
Donohoe, M.P. ; Knechel, W.R. Does corporate tax aggressiveness influence audit pricing?. 2014 Contemp. Account. Res.. 31 284-308
- Dunn, K.A. ; Mayhew, B.W. Audit firm industry specialization and client disclosure quality. 2004 Rev. Account. Stud.. 9 35-58
Paper not yet in RePEc: Add citation now
Dyck, A. ; Zingales, L. Private benefits of control: an international comparison. 2004 J. Financ.. 59 537-600
Egger, P. ; Larch, M. ; Pfaffermayr, M. ; Winner, H. The impact of endogenous tax treaties on foreign direct investment: theory and evidence. 2006 Can. J. Econ.. 39 901-931
El Ghoul, S. ; Guedhami, O. ; Pittman, J. The role of IRS monitoring in equity pricing in public firms. 2011 Contemp. Account. Res.. 28 643-674
Ewert, R. ; Wagenhofer, A. Effects of increasing enforcement on financial reporting quality and audit quality. 2019 J. Account. Res.. 57 121-168
- Fan, Y. ; Zhu, Q. ; Li, H. Third party information, tax compliance and international tax competition. 2022 World Econ.. 45 107-133
Paper not yet in RePEc: Add citation now
- Fan, Y. ; Zhu, Q. ; Liu, J. Tax-related information disclosure, corporate tax avoidance and spillover effect: empirical evidence from the implementation of country reports. 2022 Financ. Trade Econ.. 43 21-36
Paper not yet in RePEc: Add citation now
- Fan, Z. ; Tian, B. Tax competition, tax enforcement and tax avoidance. 2013 Econ. Res. J.. 48 99-111
Paper not yet in RePEc: Add citation now
- Florou, A. ; Yuan, S. Public audit oversight and audit pricing: evidence from the EU. 2022 Eur. Account. Rev. Forthcom.. -
Paper not yet in RePEc: Add citation now
- Francis, J.R. ; Maydew, E.L. ; Sparks, H.C. The role of Big 6 auditors in the credible reporting of accruals. 1999 Audit. A J. Pract. Theory. 18 17-34
Paper not yet in RePEc: Add citation now
Francis, J.R. ; Neuman, S.S. ; Newton, N.J. Does tax planning affect analysts’ forecast accuracy?. 2019 Contemp. Account. Res.. 36 2663-2694
Frankel, R. ; Kim, B.H. ; Ma, T. ; Martin, X.M. Bank monitoring and financial reporting quality: the case of accounts receivable-based loans. 2020 Contemp. Account. Res.. 37 2120-2144
- Goh, B.W. ; Li, D. Internal controls and conditional conservatism. 2011 Account. Rev.. 86 975-1005
Paper not yet in RePEc: Add citation now
Guedhami, O. ; Pittman, J. The importance of IRS monitoring to debt pricing in private firms. 2008 J. Financ. Econ.. 90 38-58
- Hail, L. ; Leuz, C. ; Wysocki, P. Global accounting convergence and the potential adoption of IFRS by the US (Part I): conceptual underpinnings and economic analysis. 2010 Account. Horiz.. 24 355-394
Paper not yet in RePEc: Add citation now
Hanlon, M. ; Heitzman, S. A review of tax research. 2010 J. Account. Econ.. 50 127-178
- Hanlon, M. ; Hoopes, J.L. ; Shroff, N. The effect of tax authority monitoring and enforcement on financial reporting quality. 2014 J. Am. Tax. Assoc.. 36 137-170
Paper not yet in RePEc: Add citation now
Hanlon, M. ; Maydew, E.L. ; Thornock, J.R. Taking the long way home: U.S. tax evasion and offshore investments in U.S. equity and debt markets. 2015 J. Financ.. 70 257-287
Johnston, R. ; Petacchi, R. Regulatory oversight of financial reporting: securities and exchange commission comment letters. 2017 Contemp. Account. Res.. 34 1128-1155
Johnstone, K. ; Li, C. ; Rupley, K.H. Changes in corporate governance associated with the revelation of internal control material weaknesses and their subsequent remediation. 2011 Contemp. Account. Res.. 28 331-383
Kanagaretnam, K. ; Lim, C.Y. ; Lobo, G.J. Auditor reputation and earnings management: International evidence from the banking industry. 2010 J. Bank. Financ.. 34 2318-2327
Khan, M. ; Watts, R.L. Estimation and empirical properties of a firm-year measure of accounting conservatism. 2009 J. Account. Econ.. 48 132-150
Kim, C.F. ; Zhang, L. Corporate political connections and tax aggressiveness. 2016 Contemp. Account. Res.. 33 78-114
- Koh, K. ; Rajgopal, S. ; Srinivasan, S. Non-audit services and financial reporting quality: Evidence from 1978 to 1980. 2013 Rev. Account. Stud.. 18 1-33
Paper not yet in RePEc: Add citation now
- Krishnan, G.V. Audit quality and the pricing of discretionary accruals. 2003 Audit. A J. Pract. Theory. 22 109-126
Paper not yet in RePEc: Add citation now
Kumas, A. ; Millimet, D.L. Reassessing the effects of bilateral tax treaties on US FDI activity. 2018 J. Econ. Financ.. 42 451-470
- Lennox, C.S. ; Francis, J.R. ; Wang, Z. Selection models in accounting research. 2012 Account. Rev.. 87 589-616
Paper not yet in RePEc: Add citation now
Li, B. ; Ma, C. Can tax enforcement affect misstatements? From the perspective of tax account and non-tax account misstatements. 2021 Asia-Pac. J. Account. Econ.. 28 357-374
Lin, K.Z. ; Mills, L.F. ; Zhang, F. ; Li, Y. Do political connections weaken tax enforcement effectiveness?. 2018 Contemp. Account. Res.. 35 1941-1972
- Lotz, J.R. ; Morss, E.R. Measuring "tax effort" in developing countries. 1967 Int. Monet. Fund.. 14 478-499
Paper not yet in RePEc: Add citation now
Lu, H. ; Richardson, G. ; Salterio, S. Direct and indirect effects of internal control weaknesses on accrual quality: evidence from a unique Canadian regulatory setting. 2011 Contemp. Account. Res.. 28 675-707
- Ma, Z. ; Ruan, L. ; Wang, D. ; Zhang, H. Generalist CEOs and credit ratings. 2020 Contemp. Account. Res.. 38 1009-1036
Paper not yet in RePEc: Add citation now
- Mason, P. ; Williams, B. Does IRS monitoring deter managers from committing accounting fraud?. 2022 J. Account., Audit. Financ. 37 700-722
Paper not yet in RePEc: Add citation now
- Mertens, J.B. Measuring tax effort in Central and Eastern Europe. 2003 Public Financ. Manag.. 3 530-563
Paper not yet in RePEc: Add citation now
Mironov, M. Taxes, theft, and firm performance: taxes, theft, and firm performance. 2013 J. Financ.. 68 1441-1472
Reid, L.C. ; Carcello, J.V. ; Li, C. ; Neal, T.L. Impact of auditor report changes on financial reporting quality and audit costs: evidence from the United Kingdom. 2019 Contemp. Account. Res.. 36 1501-1539
Shleifer, A. ; Vishny, R.W. Large shareholders and corporate control. 1986 J. Political Econ.. 94 461-488
- State Taxation Administration of the People’s Republic of China. 2022. List of Double Taxation Avoidance Agreements Signed by China. (In Chinese.) Available at: http://www.chinatax.gov.cn/chinatax/n810341/n810770/common_list_ssty.html.
Paper not yet in RePEc: Add citation now
- Toeh, S.H. ; Wong, T.J. Perceived auditor quality and the earning response coefficient. 1993 Account. Rev.. 68 346-367
Paper not yet in RePEc: Add citation now
Van Duin, S.R. ; Dekker, H.C. ; Wielhouwer, J.L. ; Mendoza, J.P. The tone from above: the effect of communicating a supportive regulatory strategy on reporting quality. 2018 J. Account. Res.. 56 467-519
- Xu, W. ; Zeng, Y. ; Zhang, J. Tax enforcement as a corporate governance mechanism: empirical evidence from China. 2011 Corp. Gov. Int. Rev.. 19 25-40
Paper not yet in RePEc: Add citation now
Yuan, S. ; Lan, H. ; Seufert, J.H. FRC intervention, financial reporting quality and due diligence. 2020 Res. Int. Bus. Financ.. 52 -
- Zhang, L.G. ; Peng, L. ; Fu, X.H. ; Zhang, Z. ; Wang, Y.C. Alternative corporate governance: does tax enforcement improve the performance of mergers and acquisitions in China?. 2023 Corp. Gov. - Int. Rev.. 31 647-666
Paper not yet in RePEc: Add citation now
- Zhang, Y. Whether information exchange agreements can curb corporate base erosion and profit shifting behavior. 2018 World Econ.. 41 127-146
Paper not yet in RePEc: Add citation now
Zhong, Q.L. ; Liu, Y.Y. ; Yuan, C. Director interlocks and spillover effects of board monitoring: evidence from regulatory sanctions. 2017 Account. Financ.. 57 1605-1633
Zimmerman, J.L. Taxes and firm size. 1983 J. Account. Econ.. 5 119-149