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2011 AAA Annual Meeting - Tax Concurrent Sessions (Archive)
5,087 Total downloads | Link to this page
Showing Papers 1 - 38 of 38
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Incl. Electronic Paper Does Auditor Gender Affect Issuing a Going-Concern Opinion?
Sarowar Hossain and Larelle Law Chapple
University of New South Wales (UNSW) and QUT School of Business
Date Posted: June 27, 2012
Working Paper Series
264 downloads

Incl. Electronic Paper Perception of Accounting Students Towards Integrated ERP Software with Accounting Information System Course at Perbanas School of Business
 Nurul Hasanah Uswati Dewi
STIE Perbanas Surabaya Indonesia
Date Posted: April 28, 2012
Working Paper Series
206 downloads

Incl. Electronic Paper The Ex-Post Test of Corporate Governance Impact Toward Financial Distress and Financial Performance
The 2nd ICBB & CSR-UN Conference, 2012
 Erida Herlina and Nurul Hasanah Uswati Dewi
affiliation not provided to SSRN and STIE Perbanas Surabaya Indonesia
Date Posted: April 27, 2012
Accepted Paper Series
88 downloads

Incl. Electronic Paper Predicting Intended Ethical Behavior of Auditor Candidates on Accounting Students
The 18th Annual Conference on Pasific Basin Finance, Economic Accounting and Management (PBFEAM), 2010
 Nurul Hasanah Uswati Dewi and Titik Prihatin
STIE Perbanas Surabaya Indonesia and affiliation not provided to SSRN
Date Posted: April 26, 2012
Accepted Paper Series
88 downloads

Incl. Electronic Paper The Impact of Corporate Governance Practices on Indonesia Banking Industry
17 Annual Conference on Pacific Basin Finance, Economic, Accounting, and Management (PBFEAM) The 3rd International Conference on Business in Asia, 2009
 Nurul Hasanah Uswati Dewi
STIE Perbanas Surabaya Indonesia
Date Posted: April 26, 2012
Accepted Paper Series
120 downloads

Reputational Risk in Bank and Finance
 Buscemi Antonino
affiliation not provided to SSRN
Date Posted: April 21, 2012
Working Paper Series

Incl. Electronic Paper Sustainable Tax Strategies and Earnings Persistence
 Sean T. McGuire , Stevanie S. Neuman and Thomas C. Omer
Texas A&M University - Department of Accounting , Texas A&M University (TAMU) - Department of Accounting and Texas A&M University (TAMU) - Department of Accounting
Date Posted: October 28, 2011
Last Revised: October 02, 2012
Working Paper Series
224 downloads

Incl. Electronic Paper Why Do Countries Mandate Accrual Accounting for Tax Purposes?
FAccT Center Working Paper No. 03/2012
 Igor Goncharov and Martin Jacob
WHU - Otto Beisheim School of Management and WHU - Otto Beisheim School of Management
Date Posted: August 19, 2011
Last Revised: April 08, 2013
Working Paper Series
317 downloads

Tax-Sensitive Institutional Investors
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
 Jennifer L. Blouin , Brian J. Bushee and Stephanie A. Sikes
University of Pennsylvania - Accounting Department , University of Pennsylvania - The Wharton School and University of Pennsylvania - Accounting Department
Date Posted: August 06, 2011
Working Paper Series

Corporate Tax Avoidance and the Level and Valuation of Firm Cash Holdings
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
 Dan S. Dhaliwal , Shawn X. Huang , William J. Moser and Raynolde Pereira
University of Arizona - Department of Accounting , University of Arkansas , University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Date Posted: August 05, 2011
Last Revised: April 01, 2013
Working Paper Series

Incl. Electronic Paper 2010 Federal Income Tax Laws that Cause Individuals' Marginal and Statutory Tax Rates to Differ
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
 Gregory G. Geisler
University of Missouri at Saint Louis - Accounting Area
Date Posted: August 05, 2011
Working Paper Series
52 downloads

Incl. Electronic Paper Binary Controls for the Corporate Marginal Tax Rate
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
George A. Plesko
University of Connecticut School of Business
Date Posted: August 05, 2011
Working Paper Series
77 downloads

Incl. Electronic Paper Conformity or Decoupling: A Comparative Analysis On Different Tax Regimes
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
 Yutaro Murakami and Yasuhiro Ohta
Keio University and Keio University
Date Posted: August 05, 2011
Working Paper Series
79 downloads

Incl. Electronic Paper Deficiencies in Tax-Related Internal Controls Detected Under Sarbanes-Oxley Section 404
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
 Lynford E. Graham and Jean C. Bedard
affiliation not provided to SSRN and Bentley University - Department of Accountancy
Date Posted: August 05, 2011
Working Paper Series
203 downloads

Incl. Electronic Paper Distilling the Reserve for Uncertain Tax Positions: The Revealing Case of Black Liquor
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
 Lisa De Simone , John R. Robinson and Bridget Stomberg
University of Texas at Austin - Department of Accounting , University of Texas at Austin and University of Texas at Austin
Date Posted: August 05, 2011
Last Revised: August 26, 2011
Working Paper Series
79 downloads

Incl. Electronic Paper Does Mandatory Disclosure Affect Recognition of Contingent Liabilities? Evidence from FIN 48
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
 Andrew D. Gross
University of Wisconsin - Milwaukee - School of Business Administration
Date Posted: August 05, 2011
Last Revised: August 29, 2011
Working Paper Series
149 downloads

Incl. Electronic Paper Economic Versus Non-Economic Factors: An Analysis of Corporate Tax Compliance
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
 Alexis Downs and Beth Stetson
Emporia State University and affiliation not provided to SSRN
Date Posted: August 05, 2011
Working Paper Series
189 downloads

Incl. Electronic Paper Effects of Corporate Tax Rate Cuts on Firm Investment and Valuation: A Micro Simulation Approach
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
 Keiichi Kubota and Hitoshi Takehara
Chuo University - Graduate School of Strategic Management and Waseda University
Date Posted: August 05, 2011
Last Revised: June 01, 2012
Working Paper Series
97 downloads

Incl. Electronic Paper Effects of Experience, Task Specific Information, and Risk on Tax Professionals’ Judgments
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
 Michael L. Roberts and George F. Klersey
University of Colorado at Denver and Piedmont College
Date Posted: August 05, 2011
Last Revised: August 26, 2011
Working Paper Series
108 downloads

Equity Compensation and Tax Sheltering: Are They Negatively Related due to Incentives or Tax Benefits?
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
 Jeri K. Seidman and Bridget Stomberg
University of Texas at Austin - McCombs School of Business and University of Texas at Austin
Date Posted: August 05, 2011
Last Revised: July 18, 2012
Working Paper Series
78 downloads

Incl. Electronic Paper Investor Valuation of Tax Avoidance Through Uncertain Tax Positions
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
 Allison Koester
Georgetown University
Date Posted: August 05, 2011
Last Revised: August 27, 2011
Working Paper Series
259 downloads

Incl. Electronic Paper Judicial Deference to Regulations In Conflict with Court Decisions and the Administrative Procedures Act Intermountain Insurance Service of Vail, LLC v. Commissioner
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
 Donald T. Williamson and Blair Staley
American University - Kogod School of Business and Bloomsburg University of Pennsylvania - College of Business
Date Posted: August 05, 2011
Last Revised: August 26, 2011
Working Paper Series
48 downloads

Incl. Electronic Paper Multi-Jurisdictional Tax Incentives and the Location of Innovative Activities
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
 Christy MacDonald
affiliation not provided to SSRN
Date Posted: August 05, 2011
Last Revised: August 26, 2011
Working Paper Series
80 downloads

Incl. Electronic Paper Supreme Court Holds Medical Residents are Not Students for Purposes of FICA
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
 Laura Lee Mannino
affiliation not provided to SSRN
Date Posted: August 05, 2011
Last Revised: August 26, 2011
Working Paper Series
18 downloads

Incl. Electronic Paper Taxes, Financial Reporting Standards and the Role of Information Asymmetry in the Structuring of Cross-Border Mergers and Acquisitions
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
 Devan Mescall and Christy MacDonald
University of Saskatchewan and affiliation not provided to SSRN
Date Posted: August 05, 2011
Last Revised: August 26, 2011
Working Paper Series
108 downloads

Incl. Electronic Paper Taxes, Volatility and the Cost of Equity Capital: An Analysis of the Jobs & Growth Tax Relief Reconciliation Act of 2003
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
 Derek W. Dalton , Teresa Lightner , Robert C. Ricketts and Mark E. Riley
Texas Tech University - Rawls College of Business , affiliation not provided to SSRN , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: August 05, 2011
Last Revised: August 26, 2011
Working Paper Series
76 downloads

Incl. Electronic Paper The Effect of Audit Costs on Taxpayer Decisions Under Uncertainty: Evidence from the Laboratory
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
 Scott J. Boylan
Washington and Lee University
Date Posted: August 05, 2011
Working Paper Series
67 downloads

Incl. Electronic Paper The Effect of Hedge Fund Activism on Corporate Tax Avoidance
The Accounting Review 87, 1493-1526
 C.S. Agnes Cheng , Henry Huang , Yinghua Li and Jason Stanfield
Louisiana State University , Prairie View A&M University - College of Business , CUNY Baruch College and Purdue University - Krannert Graduate School of Management
Date Posted: August 05, 2011
Last Revised: October 12, 2012
Accepted Paper Series
383 downloads

Incl. Electronic Paper The Impact of FIN 48 and Economic Nexus on Multistate Tax Settlements
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
 Ann Boyd Davis
Tennessee Technological University
Date Posted: August 05, 2011
Working Paper Series
71 downloads

The Impact of Task Interruption on Tax Accountants’ Professional Judgment
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
 James H. Long and Asli Basoglu
Auburn University and affiliation not provided to SSRN
Date Posted: August 05, 2011
Last Revised: August 26, 2011
Working Paper Series

The Impact of Tax Rate Changes on Intercorporate Investment
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
 Robert Gary , Jared A. Moore , Craig A. Sisneros and William D. Terando
affiliation not provided to SSRN , Oregon State University - College of Business , University of Colorado at Denver and Iowa State University
Date Posted: August 05, 2011
Last Revised: August 26, 2011
Working Paper Series

Incl. Electronic Paper The Influence of Tax Regimes on Distribution Policy of Corporations - Evidence from German Tax Reforms
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
 Deborah Knirsch Schanz and Holger Theßeling
Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management) and Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management)
Date Posted: August 05, 2011
Last Revised: September 01, 2011
Working Paper Series
71 downloads

Incl. Electronic Paper The Net Present Value Effective Tax Rate
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Jim Musumeci and Richard C. Sansing
Southern Illinois University at Carbondale - Department of Finance and Dartmouth College - Tuck School of Business
Date Posted: August 05, 2011
Working Paper Series
79 downloads

Incl. Electronic Paper The Split Widens as the D.C. Court of Appeals Rules that Tax Accrual Workpapers Are Protected by the Work Product Doctrine
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
 Mark Aquilio
St. John's University
Date Posted: August 05, 2011
Last Revised: August 26, 2011
Working Paper Series
85 downloads

Incl. Electronic Paper Corporate Social Responsibility, Tax Avoidance, and Tax Aggressiveness
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
 Luke Watson
The Pennsylvania State University
Date Posted: August 03, 2011
Last Revised: January 16, 2013
Working Paper Series
631 downloads

Incl. Electronic Paper Corporate Social Responsibility and Tax Aggressiveness
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
 Grant A. Richardson and Roman Lanis
City University of Hong Kong - Department of Accountancy and University of Technology, Sydney (UTS)
Date Posted: August 03, 2011
Last Revised: August 09, 2011
Working Paper Series
357 downloads

Does Non-Conforming Tax Avoidance Affect Investment Decisions?
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
 William J. Moser , Inder K. Khurana and KK Raman
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business , University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Texas at San Antonio
Date Posted: August 03, 2011
Last Revised: August 06, 2011
Working Paper Series

Incl. Electronic Paper Tax Avoidance, Corporate Transparency, and Firm Value
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
 Xiaohang Wang
University of Texas at Austin
Date Posted: August 03, 2011
Last Revised: August 14, 2011
Working Paper Series
336 downloads


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