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Jillian R. Adams

University of Tennessee, Knoxville - Haslam College of Business

453 Haslam Business Building

Knoxville, TN 37996-4140

United States

  • University of Tennessee, Knoxville - Haslam College of Business

SCHOLARLY PAPERS

5

DOWNLOADS

1,919

TOTAL CITATIONS

10

Scholarly Papers (5)

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1.

Tax Transparency in Corporate Sustainability Reporting

Number of pages: 60 Posted: 13 Dec 2022 Last Revised: 03 Sep 2025
Jillian R. Adams, Elizabeth Demers and Kenneth J. Klassen
University of Tennessee, Knoxville - Haslam College of Business, University of Waterloo and University of Waterloo - School of Accounting and Finance
Downloads 1,199 (46,154)
Citation 9

Abstract:

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Tax transparency, tax aggressiveness, sustainability reporting, voluntary disclosure, information asymmetry

2.

Did Private Country-by-Country Reporting Really Not Affect Tax-Motivated International Income Shifting?

Number of pages: 54 Posted: 29 May 2024
Jillian R. Adams
University of Tennessee, Knoxville - Haslam College of Business
Downloads 223 (353,017)

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country-by-country reporting, private disclosure, mandatory disclosure, disclosure regulation, income shifting

3.

Did the OECD Help Reduce Multinationals' Income Shifting?

Number of pages: 51 Posted: 24 Jan 2025
Jillian R. Adams
University of Tennessee, Knoxville - Haslam College of Business
Downloads 207 (375,182)

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corporate taxation, international taxation, tax regulation, tax avoidance, income shifting, OECD BEPS

4.

Cooperative Versus Adversarial Tax Audits: Implications of Transparency for Tax Compliance and Financial Reporting Quality

Number of pages: 54 Posted: 14 May 2023
Jillian R. Adams and Andrew M. Bauer
University of Tennessee, Knoxville - Haslam College of Business and University of Waterloo - School of Accounting and Finance
Downloads 205 (376,944)
Citation 1

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cooperative compliance; financial reporting quality; IRS audit; tax enforcement; transparency

5.

The Impact of Digital Sales Taxes on Pricing and Participation in Digital Marketplaces

Number of pages: 48 Posted: 03 Dec 2025
Jillian R. Adams, Alexander Edwards and Michael Marin
University of Tennessee, Knoxville - Haslam College of Business, University of Toronto - Rotman School of Management and University of Toronto at Mississauga - Department of Management
Downloads 85 (790,029)

Abstract:

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Digital Economy, Digital Sales Taxes, OECD BEPS, Value-Added Taxes, Sales Taxes