Brühne, Alissa I.; Schanz, Deborah - In: Contemporary Accounting Research 39 (2022) 4, pp. 2861-2902
We examine the “black box” of corporate tax risk management by providing unique insights into practitioners' tax risk … perceptions, tax risk management practices, and influences leading to variation in tax risk management practices across firms …. Opening this black box is important as tax risk has become an increasingly relevant aspect in corporate tax practice—little is …