Junwei Xia

Texas A&M University - Department of Accounting

430 Wehner

College Station, TX 77843-4353

United States

SCHOLARLY PAPERS

8

DOWNLOADS

1,416

SSRN CITATIONS

6

CROSSREF CITATIONS

2

Scholarly Papers (8)

1.

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 363 (154,378)
Citation 10

Abstract:

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

2.

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, Texas A&M University and Texas A&M University - Department of Accounting
Downloads 323 (175,107)

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auditor influence, accounting estimates, tax reserves

3.

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 280 (203,950)

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Tax avoidance, losses, incentives, marginal tax rates

4.

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

Number of pages: 38 Posted: 29 Nov 2023
The University of Iowa - Department of Accounting, Texas A&M University - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 138 (385,617)

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

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 138 (385,617)

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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
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 104 (476,979)

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Attitude; tax enforcement; uncertain tax positions; investor perceptions

7.

Does Decision Rights Delegation Impede or Enhance Tax Effectiveness?

Georgetown McDonough School of Business Research Paper No. 4473848
Number of pages: 57 Posted: 19 Jun 2023
Allison Koester and Junwei Xia
Georgetown University - McDonough School of Business and Texas A&M University - Department of Accounting
Downloads 70 (607,186)

Abstract:

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decision rights delegation, tax effectiveness

8.

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