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 … key tax risk management practice is to protect the firm—in particular, the CFO—from three types of pressure: public …