Junwei Xia

Texas A&M University - Department of Accounting

430 Wehner

College Station, TX 77843-4353

United States

SCHOLARLY PAPERS

10

DOWNLOADS

1,883

TOTAL CITATIONS

13

Scholarly Papers (10)

1.

Tax Avoidance of Loss Firms

Number of pages: 46 Posted: 21 Sep 2022 Last Revised: 10 Jun 2023
University of North Texas, Indiana University - Kelley School of Business and Texas A&M University - Department of Accounting
Downloads 406 (157,972)

Abstract:

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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
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 384 (168,157)
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
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 353 (184,605)

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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 193 (340,277)
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
Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 175 (371,876)

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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' Adversarial Disclosures about Tax Enforcement

Number of pages: 59 Posted: 12 Jan 2023 Last Revised: 30 Apr 2025
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 140 (448,890)
Citation 1

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adversarial tax disclosure, tax enforcement, uncertain tax positions, tax footnotes

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 105 (560,976)

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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
University of Houston - Department of Accountancy & Taxation, University of Illinois and Texas A&M University - Department of Accounting
Downloads 70 (719,631)

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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
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 57 (801,333)

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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
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