Strategic Tax and Financial Reporting Decisions: Theory and Evidence

Contemporary Accounting Research

Volumn 17, Issue 1, 2000, Pages 85-106

  Mills, Lillian F ^a   Sansing, Richard C ^b  

^a UNIVERSITY OF ARIZONA   (United States)

^b DARTMOUTH COLLEGE   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0012009188     PISSN: 08239150     EISSN: None     Source Type: Journal    
DOI: 10.1111/j.1911-3846.2000.tb00912.x     Document Type: Article

References (13)

1. Beck, P., and W. Jung. 1989. Taxpayers' reporting decisions and auditing under information asymmetry. The Accounting Review 64 (July): 468-87.
2. Cloyd, B. 1995. The effects of financial accounting conformity on recommendations of tax preparers. The Journal of the American Taxation Association 17 (Fall): 50-70.
3. Cloyd, B., J. Pratt, and T. Stock. 1996. The use of financial accounting choice to support aggressive tax positions: Public and private firms. Journal of Accounting Research 34 (Spring): 23-43.
4. Guenther, D., E. Maydew, and S. Nutter. 1997. Financial reporting, tax costs, and book-tax conformity. Journal of Accounting and Economics 23 (November): 225-48.
5. Internal Revenue Service. 1995. Coordinated examination program, corporate voluntary compliance baseline measures. Task Force Draft Report (October).
6. Mills, L. 1998. Book-tax differences and Internal Revenue Service adjustments. Journal of Accounting Research 36 (Autumn): 343-56.
7. Mills, L., and K. Newberry. 1999. The relation between reporting incentives and firms' book-tax earnings conformity. Working paper, University of Arizona.
8. Raby, W. 1995. 'Clearly reflects' and financial statement conformity. Tax Notes 67 (April 17): 391-93.
9. Rhoades, S. 1997. Costly false detection errors and taxpayer rights legislation: Implications for tax compliance, audit policy, and revenue collections. The Journal of the American Taxation Association (Supplement): 27-47.
10. Rice, E. 1992. The corporate tax gap: Evidence on tax compliance by small corporations. In Why People Pay Taxes, ed. J. Slemrod, 125-61. Ann Arbor: University of Michigan Press.
11. Salem, I., and J. Clair. 1998. Emerging post-Indopco issues: Rationale and strategies. Tax Notes 78 (March 16): 1419-21.
12. Sansing, R. 1993. Information acquisition in a tax compliance game. The Accounting Review 68 (October): 874-84.
13. Slemrod, J. 1997. Measuring taxpayer burden and attitudes for large corporations: 1996 and 1992 survey results. Office of Tax Policy Research Working Paper No. 97-1. Ann Arbor: University of Michigan Press.