exploring topics such as: corporate tax planning, taxrelated accounting misstatements and uncertain tax positions, financial … statement readability, the tax effects of a major pension scheme change, and nonprofessional investor and taxpayer judgments and …

Advances in Taxation publishes articles dealing with all aspects of taxation. Articles can address tax policy issues at … tax / Donna Bobek, Richard C. Hatfield -- The use of the latent constructs method in behavioral accounting research : the … measurement of client advocacy / J. David Mason, Linda Garrett Levy -- Tax practitioners' willingness to trust clients : effects …

Advances in Taxation publishes articles dealing with all aspects of taxation. Articles can address tax policy issues at …The effect of export tax incentives on export volume : the DISC/FSC evidence / B.Anthony Billings, Gary A. McGill …, Mbodja Mougou(c)Øe -- The association of career stage and gender with tax accountants work attitudes and behaviors / Suzanne …

Advances in Taxation publishes articles dealing with all aspects of taxation. Articles can address tax policy issues at …Self-efficacy and tax research performance / Dennis Schmidt, Rex Karsten -- Determining innocence in innocent … Wolfson framework to compare an income tax and a form of consumption taxation : a teaching note / Kenneth E. Anderson -- An …

selling as one external determinant of corporate tax avoidance and find that short interest is negatively associated with … subsequent tax-avoidance levels and this effect is incremental to other factors identified by prior research.Next, Mark Bauman … deferred tax asset valuation allowance. In the third article, Anthony Billings, Cheol Lee, and Jaegul Lee study whether the …

: evidence from analysts' forecasts / Elizabeth Plummer -- Responsibility for tax return outcomes : an attribution theory …Accuracy, agreement, and aggressiveness in tax reporting : evidence from the money / Robert H. Ashton -- The effect of … accountability on the evaluation of evidence : a tax setting / Richard C. Hatfield -- Incentive effects of the investment tax credit …

An empirical analysis of the effect of the earned income tax credit on work effort / Susan B. Anders -- Do firms have a … tax incentive for stock buybacks? An empirical examination / Daryl M. Guffey, Dan L. Schisler, Douglas K. Schneider -- The … Watts -- The effects of the alternative minimum tax on banks' municipal bond investments / Buagu Musazi, B.Anthony Billings …