Andrew M. Bauer

University of Waterloo - School of Accounting and Finance

200 University Ave W

Waterloo, Ontario N2L 3G1

Canada

  • University of Waterloo - School of Accounting and Finance

SCHOLARLY PAPERS

11

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Top 20,449

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5,193

TOTAL CITATIONS
Rank 15,601

SSRN RANKINGS

Top 15,601

in Total Papers Citations

64

Scholarly Papers (11)

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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 1,232 (35,728)
Citation 7

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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 868 (58,670)
Citation 1

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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 696 (78,537)
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 564 (102,700)
Citation 5

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

5.

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

Downloads 502 (118,540)
Citation 16

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
Andrew M. Bauer, Junxiong Fang, Jeffrey Pittman, Yinqi Zhang and Yuping Zhao
University of Waterloo - School of Accounting and Finance, Fudan University - School of Management, Memorial University, American University and University of Houston
Downloads 502 (117,070)
Citation 16

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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
Andrew M. Bauer, Junxiong Fang, Jeffrey Pittman, Yinqi Zhang and Yuping Zhao
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 439 (139,257)
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
Andrew M. Bauer, Miguel Minutti-Meza, Saad Siddiqui and Ally Zimmerman
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 405 (152,816)

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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 190 (331,754)
Citation 1

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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 150 (407,616)
Citation 3

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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 Toronto - Rotman School of Management and University of Waterloo - School of Accounting and Finance
Downloads 147 (414,371)

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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