Purpose: The purpose of this paper is to investigate the association between aggressive tax planning and stock price synchronicity. Design/methodology/approach: Employing the special institutional background of China, this study constructs tax aggressiveness and stock price synchronicity...

Purpose: Although a substantial body of literature investigates the determinants of audit report lag (ARL), scant empirical evidence exists on the consequences of ARL. The purpose of this paper is to examine the association between abnormally long ARL and future stock price crash risk....