Junwei Xia

Texas A&M University - Department of Accounting

430 Wehner

College Station, TX 77843-4353

United States

  • Texas A&M University - Department of Accounting

SCHOLARLY PAPERS

10

DOWNLOADS

1,830

TOTAL CITATIONS

12

Scholarly Papers (10)

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1.

Tax Avoidance of Loss Firms

Number of pages: 46 Posted: 21 Sep 2022 Last Revised: 10 Jun 2023
Casey M. Schwab, Bridget Stomberg and Junwei Xia
University of North Texas, Indiana University - Kelley School of Business and Texas A&M University - Department of Accounting
Downloads 390 (162,074)

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Tax avoidance, losses, incentives, marginal tax rates

2.

Companies’ Initial Estimates of the One-Time Transition Tax Imposed by the Tax Cuts and Jobs Act

Journal of the American Taxation Association, forthcoming (https://doi.org/10.2308/JATA-2021-021)
Number of pages: 47 Posted: 01 Apr 2019 Last Revised: 02 Nov 2023
Shannon Chen, Matthew Erickson, Michelle Harding, Bridget Stomberg and Junwei Xia
University of Arizona - Department of Accounting, Virginia Tech, Virginia Tech, Indiana University - Kelley School of Business and Texas A&M University - Department of Accounting
Downloads 380 (166,818)
Citation 11

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Accounting for Income Taxes; Tax Cuts and Jobs Act; Bias

3.

Auditors' Influence on Clients' Estimated Tax Reserves

Georgetown McDonough School of Business Research Paper No. 3920001
Number of pages: 61 Posted: 10 Sep 2021 Last Revised: 11 Jan 2023
Allison Koester, Bridget Stomberg, Brian Williams and Junwei Xia
Georgetown University - Department of Accounting and Business Law, Indiana University - Kelley School of Business, Indiana University Kelley School of Business and Texas A&M University - Department of Accounting
Downloads 350 (182,709)

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auditor influence, accounting estimates, tax reserves

4.

Qualitative Disclosure as a Tax Enforcement Mechanism: Evidence from the U.K. Tax Strategy Disclosure Requirement

Number of pages: 54 Posted: 05 Apr 2023 Last Revised: 08 Jan 2025
Junwei Xia
Texas A&M University - Department of Accounting
Downloads 182 (353,245)
Citation 1

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Tax strategy disclosure, public scrutiny, tax avoidance

5.

SPACs and Tax: Market Implications of Tax-Disadvantaged SPAC Acquisitions

Number of pages: 38 Posted: 29 Nov 2023
Bradford Hepfer, Sean T. McGuire and Junwei Xia
Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 169 (375,153)

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special purpose acquisition companies (SPACs), agency costs, moral hazard, tax costs, geographic location

6.

Check Your Attitude: An Examination of Companies' Attitude Toward Tax Enforcement

Number of pages: 57 Posted: 12 Jan 2023
Hannah W. Judd, Sean T. McGuire, Connie D. Weaver and Junwei Xia
Brigham Young University - School of Accountancy, Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 131 (462,859)

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Attitude; tax enforcement; uncertain tax positions; investor perceptions

7.

Corporate Delegation of Decision Rights and After-Tax Effectiveness

Georgetown McDonough School of Business Research Paper No. 4473848
Number of pages: 62 Posted: 19 Jun 2023
Allison Koester and Junwei Xia
Georgetown University - Department of Accounting and Business Law and Texas A&M University - Department of Accounting
Downloads 104 (551,677)

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decision rights delegation, after-tax effectiveness

8.

The Effects of Tax Clientele on Disclosure: Evidence from the Municipal Bond Market

Number of pages: 48 Posted: 30 May 2024
Novia (Xi) Chen, Michelle Hutchens and Junwei Xia
University of Houston - Department of Accountancy & Taxation, University of Illinois and Texas A&M University - Department of Accounting
Downloads 69 (706,891)

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municipal bonds, tax clientele, continuing disclosure

9.

Investor Valuation of Reductions in Tax Uncertainty in Corporate Spin-offs: Evidence from Private Letter Ruling Disclosure

Number of pages: 53 Posted: 30 Jan 2025
Shannon Chen, Stephen J. Lusch, Frank Murphy and Junwei Xia
University of Arizona - Department of Accounting, University of Kentucky - Von Allmen School of Accountancy, University of Connecticut - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 55 (793,190)

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tax uncertainty, spin-offs, private letter rulings, investor valuation

10.

What Determines ETRs? The Relative Influence of Tax and Other Factors

Contemporary Accounting Research, Forthcoming
Posted: 26 Jul 2021
Casey M. Schwab, Bridget Stomberg and Junwei Xia
University of North Texas, Indiana University - Kelley School of Business and Texas A&M University - Department of Accounting

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tax avoidance, effective tax rate, valuation allowance, goodwill impairments, FIN 48