Junwei Xia

Texas A&M University - Department of Accounting

430 Wehner

College Station, TX 77843-4353

United States

SCHOLARLY PAPERS

6

DOWNLOADS

1,548

SSRN CITATIONS

4

CROSSREF CITATIONS

4

Scholarly Papers (6)

What determines ETRs? The relative influence of tax and other factors

Kelley School of Business Research Paper No. 18-92
Number of pages: 50 Posted: 26 Nov 2018 Last Revised: 01 Jul 2021
University of North Texas, Indiana University - Kelley School of Business and Texas A&M University - Department of Accounting
Downloads 645 (66,018)

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

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

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: 20 May 2022
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 336 (144,613)
Citation 9

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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 - McDonough School of Business, Indiana University - Kelley School of Business, Indiana University - Kelley School of Business - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 281 (175,241)

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auditor influence, accounting estimates, tax reserves

4.

Tax Avoidance of Loss Firms

Number of pages: 40 Posted: 21 Sep 2022
University of North Texas, Indiana University - Kelley School of Business and Texas A&M University - Department of Accounting
Downloads 148 (314,288)

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Tax avoidance, losses, incentives, marginal tax rates

5.

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

Number of pages: 62 Posted: 05 Apr 2023
Junwei Xia
Texas A&M University - Department of Accounting
Downloads 77 (493,614)

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Tax strategy disclosure, public scrutiny, tax avoidance

6.

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

Number of pages: 57 Posted: 12 Jan 2023
Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting, Texas A&M University - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 61 (558,723)

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Attitude; tax enforcement; uncertain tax positions; investor perceptions