430 Wehner
College Station, TX 77843-4353
United States
Texas A&M University - Department of Accounting
Tax avoidance, losses, incentives, marginal tax rates
Accounting for Income Taxes; Tax Cuts and Jobs Act; Bias
auditor influence, accounting estimates, tax reserves
Tax strategy disclosure, public scrutiny, tax avoidance
special purpose acquisition companies (SPACs), agency costs, moral hazard, tax costs, geographic location
adversarial tax disclosure, tax enforcement, uncertain tax positions, tax footnotes
decision rights delegation, after-tax effectiveness
municipal bonds, tax clientele, continuing disclosure
tax uncertainty, spin-offs, private letter rulings, investor valuation
tax avoidance, effective tax rate, valuation allowance, goodwill impairments, FIN 48
