Andrew M. Bauer

University of Waterloo - School of Accounting and Finance

200 University Ave W

Waterloo, Ontario N2L 3G1

Canada

SCHOLARLY PAPERS

11

DOWNLOADS
Rank 20,357

SSRN RANKINGS

Top 20,357

in Total Papers Downloads

4,639

SSRN CITATIONS
Rank 17,167

SSRN RANKINGS

Top 17,167

in Total Papers Citations

69

CROSSREF CITATIONS

11

Scholarly Papers (11)

1.

Tax Avoidance at Public Corporations Driven by Shareholder Taxes: Evidence from Changes in Dividend Tax Policy

The Accounting Review, Forthcoming
Number of pages: 61 Posted: 18 Jul 2012 Last Revised: 20 Dec 2018
Dan Amiram, Andrew M. Bauer and Mary Margaret Frank
Tel Aviv University - Coller School of Management, University of Waterloo - School of Accounting and Finance and University of Virginia - Darden School of Business
Downloads 1,156 (34,466)
Citation 7

Abstract:

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corporate tax avoidance, public corporations, imputation, shareholder dividend taxes

2.

The Importance of IRS Enforcement to Stock Price Crash Risk: The Role of CEO Power and Incentives

The Accounting Review, forthcoming
Number of pages: 67 Posted: 05 Jun 2017 Last Revised: 24 Jul 2020
Andrew M. Bauer, Xiaohua Fang and Jeffrey Pittman
University of Waterloo - School of Accounting and Finance, Florida Atlantic University and Memorial University
Downloads 739 (64,406)
Citation 1

Abstract:

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tax enforcement; monitoring; stock price crash risk; information asymmetry; managerial agency conflicts

3.

Tax Avoidance and the Implications of Weak Internal Controls

Contemporary Accounting Research, Vol. 33, No. 2, 2016, pp. 449-486
Number of pages: 60 Posted: 05 Aug 2011 Last Revised: 19 May 2017
Andrew M. Bauer
University of Waterloo - School of Accounting and Finance
Downloads 634 (78,127)
Citation 26

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tax avoidance, cash tax, internal control weaknesses, internal governance, remediation

4.

Reliability Makes Accounting Relevant: A Comment on the IASB Conceptual Framework Project

Accounting in Europe, Volume 11, Issue 2, pp. 211-217
Number of pages: 15 Posted: 19 Sep 2014 Last Revised: 08 Oct 2015
Andrew M. Bauer, Patricia C. O'Brien and Umar Saeed
University of Waterloo - School of Accounting and Finance, University of Waterloo and Welch LLP
Downloads 534 (96,751)
Citation 5

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credibility, Conceptual Framework, international accounting, moral hazard, prudence, reliability

How Aggressive Tax Planning Facilitates the Diversion of Corporate Resources: Evidence from Path Analysis

Contemporary Accounting Research, Forthcoming
Number of pages: 51 Posted: 30 Mar 2015 Last Revised: 08 Aug 2019
University of Waterloo - School of Accounting and Finance, Fudan University - School of Management, Memorial University, American University and University of Houston
Downloads 472 (111,196)
Citation 13

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tunneling; tax aggressiveness; self-dealing; monitoring

How Aggressive Tax Planning Facilitates the Diversion of Corporate Resources: Evidence from Path Analysis

Contemporary Accounting Research, Forthcoming
Posted: 18 Sep 2019
University of Waterloo - School of Accounting and Finance, Fudan University - School of Management, Memorial University, American University and University of Houston

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tunneling, insider diversion, tax aggressiveness, path analysis

6.

Assessing the Market Reaction to Unfavorable Tax Settlements: Using Textual Analysis to Categorize Ambiguous Tabulated Disclosures

Number of pages: 51 Posted: 16 Jan 2014 Last Revised: 20 May 2017
Andrew M. Bauer and Kenneth J. Klassen
University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Downloads 409 (133,722)
Citation 5

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disclosure form, tax settlement, textual analysis, uncertain tax benefit

7.

The Role of In-House Tax Experts on Audit Engagements

Number of pages: 50 Posted: 01 Oct 2021 Last Revised: 14 Nov 2023
University of Waterloo - School of Accounting and Finance, University of Miami - Department of Accounting, University of Texas at Austin and Florida State University - Department of Accounting
Downloads 314 (177,677)

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tax experts, audit of tax accounts, auditors’ use of specialists, audit quality, PCAOB

8.

Income Splitting and Anti-Avoidance Legislation: Evidence from the Canadian 'Kiddie Tax'

International Tax and Public Finance, Volume 22, Issue 6, pp. 909-931
Number of pages: 37 Posted: 19 Sep 2014 Last Revised: 08 Oct 2015
Andrew M. Bauer, Alan Macnaughton and Anindya Sen
University of Waterloo - School of Accounting and Finance, University of Waterloo - School of Accounting and Finance and University of Waterloo - Department of Economics
Downloads 175 (312,174)
Citation 1

Abstract:

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'kiddie tax'; income shifting; income splitting; anti-avoidance; Canada

9.

Managers’ Use of Tax Settlements in Future Uncertain Tax Benefit Accruals

Number of pages: 48 Posted: 20 Jun 2019
Andrew M. Bauer and Kenneth J. Klassen
University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Downloads 121 (420,493)
Citation 2

Abstract:

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disclosure, tax settlement, textual analysis, uncertain tax benefit

10.

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 Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Downloads 85 (535,685)

Abstract:

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

11.

Supplier Internal Control Quality and the Duration of Customer-Supplier Relationships

The Accounting Review, Vol. 93, No. 3, 2018, pp. 59-82
Posted: 27 Mar 2016 Last Revised: 24 Oct 2018
Andrew M. Bauer, Darren Henderson and Dan Lynch
University of Waterloo - School of Accounting and Finance, Wilfrid Laurier University and University of Wisconsin - Madison - Department of Accounting and Information Systems

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internal control; supply chain; contracting; information quality