Andrew M. Bauer

University of Waterloo - School of Accounting and Finance

200 University Ave W

Waterloo, Ontario N2L 3G1

Canada

SCHOLARLY PAPERS

10

DOWNLOADS
Rank 18,658

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Top 18,658

in Total Papers Downloads

3,408

SSRN CITATIONS
Rank 24,806

SSRN RANKINGS

Top 24,806

in Total Papers Citations

29

CROSSREF CITATIONS

10

Scholarly Papers (10)

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 1,019 (27,698)
Citation 7

Abstract:

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

2.

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 546 (64,049)
Citation 17

Abstract:

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

3.

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 of Newfoundland (MNU) - Faculty of Business Administration
Downloads 455 (80,132)
Citation 1

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

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 429 (85,882)
Citation 3

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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 of Newfoundland (MNU) - Faculty of Business Administration, American University and University of Houston
Downloads 394 (93,929)
Citation 5

Abstract:

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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 of Newfoundland (MNU) - Faculty of Business Administration, 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 320 (119,654)
Citation 5

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

7.

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 144 (252,865)
Citation 1

Abstract:

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

8.

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 66 (420,483)
Citation 1

Abstract:

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disclosure, tax settlement, textual analysis, uncertain tax benefit

9.

Do tax experts play a monitoring role in audit engagements?

Number of pages: 61 Posted: 01 Oct 2021
Villanova University, Florida State University - Department of Accounting, University of Miami - Department of Accounting and University of Waterloo - School of Accounting and Finance
Downloads 35 (548,692)

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

10.

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

Abstract:

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internal control; supply chain; contracting; information quality