Hanlon, Michelle; Maydew, Edward L. - 2012
(i.e., book-tax conformity). Proponents of book-tax conformity argue that the current dual system in the U.S. allows … and easier auditing have also been cited as potential benefits of book-tax conformity. However, before one can evaluate … the costs and benefits of book-tax conformity it is necessary to understand international implications of conformity …