Jeffrey L. Hoopes

University of North Carolina (UNC) at Chapel Hill - Accounting Area

McColl Building

Chapel Hill, NC 27599-3490

United States

  • University of North Carolina (UNC) at Chapel Hill - Accounting Area

SCHOLARLY PAPERS

34

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602

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162

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  • University of North Carolina (UNC) at Chapel Hill - Accounting Area

Scholarly Papers (34)

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1.

The Effect of Tax Authority Monitoring and Enforcement on Financial Reporting Quality

Journal of American Taxation Association, Vol. 36, No. 2, pp. 137-170, Fall 2014, MIT Sloan Research Paper No. 4849-10
Number of pages: 52 Posted: 14 Oct 2010 Last Revised: 26 Nov 2014
Michelle Hanlon, Jeffrey L. Hoopes and Nemit Shroff
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina (UNC) at Chapel Hill - Accounting Area and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 2,275 (11,054)
Citation 27

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Enforcement, Financial Reporting Quality, Earning Quality, IRS Audit

2.

Public Pressure and Corporate Tax Behavior

Downloads 1,693 (17,634)
Citation 77

Public Pressure and Corporate Tax Behavior

Fisher College of Business Working Paper No. 2014-02-003
Number of pages: 52 Posted: 01 Aug 2014 Last Revised: 24 Nov 2015
Scott Dyreng, Jeffrey L. Hoopes and Jaron H. Wilde
Duke University - Accounting, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Iowa - Henry B. Tippie College of Business
Downloads 1,693 (17,332)
Citation 77

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Public pressure, tax avoidance, reputation costs, disclosure, tax havens

Public Pressure and Corporate Tax Behavior

Journal of Accounting Research, Volume 54, Issue 1, Pages 147–186, March 2016
Posted: 22 Jun 2016
Scott Dyreng, Jeffrey L. Hoopes and Jaron H. Wilde
Duke University - Accounting, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Iowa - Henry B. Tippie College of Business

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Real Effects of Disclosure; Corporate Taxation; Corporate Reputation

3.

Do IRS Audits Deter Corporate Tax Avoidance?

Number of pages: 64 Posted: 01 Sep 2010 Last Revised: 30 Aug 2013
Jeffrey L. Hoopes, Devan Mescall and Jeffrey Pittman
University of North Carolina (UNC) at Chapel Hill - Accounting Area, University of Saskatchewan and Memorial University
Downloads 1,341 (25,096)
Citation 107

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tax enforcement, corporate governance, IRS audits, taxes, agency costs

4.

The Effect of U.S. Tax Reform on the Tax Burdens of U.S. Domestic and Multinational Corporations

Number of pages: 45 Posted: 30 Jun 2020
Scott Dyreng, Fabio B. Gaertner, Jeffrey L. Hoopes and Mary Vernon
Duke University - Accounting, University of Wisconsin - Madison - Department of Accounting and Information Systems, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Connecticut
Downloads 1,094 (33,676)
Citation 8

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corporate taxation, tax reform, Tax Cuts and Jobs Act

5.

What Do Firms Do When Dividend Tax Rates Change? An Examination of Alternative Payout Responses

Downloads 882 (45,568)
Citation 50

What Do Firms Do When Dividend Tax Rates Change? An Examination of Alternative Payout Responses

Number of pages: 48 Posted: 25 May 2012 Last Revised: 30 Nov 2013
Michelle Hanlon and Jeffrey L. Hoopes
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina (UNC) at Chapel Hill - Accounting Area
Downloads 631 (70,275)
Citation 4

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Dividend taxes, payout policy

What Do Firms Do When Dividend Tax Rates Change? An Examination of Alternative Payout Responses

Journal of Financial Economics (JFE), Forthcoming, Fisher College of Business Working Paper No. 2014-02-002
Number of pages: 51 Posted: 13 Jul 2014
Michelle Hanlon and Jeffrey L. Hoopes
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina (UNC) at Chapel Hill - Accounting Area
Downloads 251 (201,811)
Citation 15

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Dividend taxes, payout policy, special dividends

6.

Tax Boycotts

Number of pages: 57 Posted: 30 Mar 2021 Last Revised: 03 Jul 2022
H. Scott Asay, Jeffrey L. Hoopes, Jake Thornock and Jaron H. Wilde
University of Iowa - Department of Accounting, University of North Carolina (UNC) at Chapel Hill - Accounting Area, Brigham Young University and University of Iowa - Henry B. Tippie College of Business
Downloads 765 (55,342)
Citation 1

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tax boycotts, corporate tax activities, consumer survey, scanner data, foot traffic

7.

IRS Attention

Downloads 747 (57,229)

IRS Attention

Journal of Accounting Research, Vol. 55, No. 1, 2017
Number of pages: 47 Posted: 23 Nov 2014 Last Revised: 14 Jul 2017
Zahn Bozanic, Jeffrey L. Hoopes, Jake Thornock and Braden Williams
Florida State University, University of North Carolina (UNC) at Chapel Hill - Accounting Area, Brigham Young University and University of Texas at Austin - Department of Accounting
Downloads 747 (56,419)
Citation 11

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financial reporting, tax enforcement, FIN 48, IRS

IRS Attention

Journal of Accounting Research, Vol. 55, No. 1, March 2017
Posted: 25 Jul 2017
Zahn Bozanic, Jeffrey L. Hoopes, Jake Thornock and Braden Williams
Florida State University, University of North Carolina (UNC) at Chapel Hill - Accounting Area, Brigham Young University and University of Texas at Austin - Department of Accounting

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IRS; Corporate Disclosure; Tax Enforcement; FIN 48; UTP; XBRL

8.

The Effect of Public Disclosure on Reported Taxable Income: Evidence from Individuals and Corporations in Japan

Number of pages: 45 Posted: 06 Aug 2010 Last Revised: 25 Mar 2012
Makoto Hasegawa, Jeffrey L. Hoopes, Ryo Ishida and Joel B. Slemrod
Graduate School of Economics, Kyoto University, University of North Carolina (UNC) at Chapel Hill - Accounting Area, Ministry of Finance - Japan - Policy Research Institute and University of Michigan, Stephen M. Ross School of Business
Downloads 639 (70,194)
Citation 16

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Tax disclosure, Japanese income tax, Japanese economy

9.

Does Use Tax Evasion Provide a Competitive Advantage to E-tailers?

National Tax Journal, Forthcoming
Number of pages: 44 Posted: 03 Mar 2014 Last Revised: 11 Nov 2015
Jeffrey L. Hoopes, Jake Thornock and Braden Williams
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Brigham Young University and University of Texas at Austin - Department of Accounting
Downloads 617 (73,179)
Citation 1

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Sales tax, Marketplace Fairness Act

10.

Real Examples of Why Financial Statement Audits Cannot Detect All Fraud: Insights from an Expert Witness in Major Fraud Cases

Number of pages: 27 Posted: 06 Oct 2007 Last Revised: 07 Dec 2016
Steve Albrecht and Jeffrey L. Hoopes
Brigham Young University and University of North Carolina (UNC) at Chapel Hill - Accounting Area
Downloads 606 (74,832)

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Expectations gap, fraud examination, hindsight bias, financial statement fraud auditor negligence

11.

Strategic Subsidiary Disclosure

Downloads 534 (87,616)
Citation 28

Strategic Subsidiary Disclosure

Number of pages: 49 Posted: 10 Mar 2018 Last Revised: 14 Mar 2018
Scott Dyreng, Jeffrey L. Hoopes, Patrick Langetieg and Jaron H. Wilde
Duke University - Accounting, University of North Carolina (UNC) at Chapel Hill - Accounting Area, Government of the United States of America - Internal Revenue Service (IRS) and University of Iowa - Henry B. Tippie College of Business
Downloads 534 (86,648)
Citation 28

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financial disclosure, corporate tax, reputational costs of tax planning

Strategic Subsidiary Disclosure

Journal of Accounting Research, Volume 58, Issue 3, 2020
Posted: 02 Jul 2020
Scott Dyreng, Jeffrey L. Hoopes, Patrick Langetieg and Jaron H. Wilde
Duke University - Accounting, University of North Carolina (UNC) at Chapel Hill - Accounting Area, Government of the United States of America - Internal Revenue Service (IRS) and University of Iowa - Henry B. Tippie College of Business

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financial disclosure; corporate tax; reputational costs of tax planning

12.

Public Tax-Return Disclosure

Tuck School of Business Working Paper No. 2888385
Number of pages: 50 Posted: 22 Dec 2016 Last Revised: 14 Dec 2017
Jeffrey L. Hoopes, Leslie A. Robinson and Joel B. Slemrod
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Dartmouth College - Tuck School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 501 (94,790)
Citation 11

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disclosure, tax disclosure, tax avoidance, corporate governance, privacy, public shaming, surveys

13.

Who Sold During the Crash of 2008-9? Evidence from Tax-Return Data on Daily Sales of Stock

Downloads 475 (101,114)
Citation 4

Who Sold During the Crash of 2008-9? Evidence from Tax-Return Data on Daily Sales of Stock

Ross School of Business Paper No. 1316
Number of pages: 87 Posted: 02 May 2016 Last Revised: 14 May 2016
Jeffrey L. Hoopes, Patrick Langetieg, Stefan Nagel, Daniel Reck, Joel B. Slemrod and Bryan Stuart
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Government of the United States of America - Internal Revenue Service (IRS), University of Chicago - Booth School of Business, London School of Economics & Political Science (LSE), University of Michigan, Stephen M. Ross School of Business and University of Michigan at Ann Arbor - Department of Economics
Downloads 442 (108,919)

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Financial crisis, behavioral finance, administrative data

Who Sold During the Crash of 2008-9? Evidence from Tax-Return Data on Daily Sales of Stock

NBER Working Paper No. w22209
Number of pages: 87 Posted: 02 May 2016 Last Revised: 09 Mar 2023
Jeffrey L. Hoopes, Patrick Langetieg, Stefan Nagel, Daniel Reck, Joel B. Slemrod and Bryan Stuart
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Government of the United States of America - Internal Revenue Service (IRS), University of Chicago - Booth School of Business, London School of Economics & Political Science (LSE), University of Michigan, Stephen M. Ross School of Business and University of Michigan at Ann Arbor - Department of Economics
Downloads 33 (764,797)
Citation 3

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14.

The Effect of Temporary Tax Laws on Understanding and Predicting Corporate Earnings

Number of pages: 48 Posted: 11 Oct 2015 Last Revised: 18 Feb 2018
Jeffrey L. Hoopes
University of North Carolina (UNC) at Chapel Hill - Accounting Area
Downloads 427 (114,558)
Citation 7

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earnings predictability, temporary tax law, R&D tax credit

15.

Making Only America Great? Non-U.S. Market Reactions to U.S. Tax Reform

Kenan Institute of Private Enterprise Research Paper No. 19-15
Number of pages: 53 Posted: 30 Mar 2019 Last Revised: 10 Dec 2019
Fabio B. Gaertner, Jeffrey L. Hoopes and Braden Williams
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Texas at Austin - Department of Accounting
Downloads 416 (118,446)
Citation 21

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Political Economy, Corporate Tax, Competition, Tax Reform, TCJA

16.

Real effects of tax audits

Review of Accounting Studies
Number of pages: 62 Posted: 17 Aug 2019 Last Revised: 08 Aug 2022
Andrew Belnap, Jeffrey L. Hoopes, Edward L. Maydew and Alex Turk
University of Texas at Austin - McCombs School of Business, University of North Carolina (UNC) at Chapel Hill - Accounting Area, University of North Carolina at Chapel Hill and Government of the United States of America - Internal Revenue Service (IRS)
Downloads 408 (120,779)
Citation 8

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IRS audit, real effect, corporate tax

17.

Shareholder Wealth Effects of Border Adjustment Taxation

Kenan Institute of Private Enterprise Research Paper No. 18-2
Number of pages: 55 Posted: 24 Apr 2017 Last Revised: 20 Mar 2019
Fabio B. Gaertner, Jeffrey L. Hoopes and Edward L. Maydew
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of North Carolina at Chapel Hill
Downloads 403 (122,504)
Citation 4

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Border Adjustment Tax, Border Tax, Corporate Tax, Fundamental Tax Reform

18.

Consumer Responses to Corporate Tax Planning

Kenan Institute of Private Enterprise Research Paper No. 18-19
Number of pages: 41 Posted: 15 Aug 2018
H. Scott Asay, Jeffrey L. Hoopes, Jake Thornock and Jaron H. Wilde
University of Iowa - Department of Accounting, University of North Carolina (UNC) at Chapel Hill - Accounting Area, Brigham Young University and University of Iowa - Henry B. Tippie College of Business
Downloads 402 (122,866)
Citation 6

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tax planning, consumer behavior, reputational costs of tax planning

19.

U.S. Firms on Foreign (tax) Holidays

Kenan Institute of Private Enterprise Research Paper No. 18-3
Number of pages: 64 Posted: 17 Aug 2017 Last Revised: 11 Oct 2018
Travis Chow, Jeffrey L. Hoopes and Edward L. Maydew
The University of Hong Kong, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of North Carolina at Chapel Hill
Downloads 399 (123,937)
Citation 6

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Tax holiday, corporate tax, international tax

20.

Tax Reform Made Me Do It!

Downloads 354 (125,011)
Citation 7

Tax Reform Made Me Do It!

Kenan Institute of Private Enterprise Research Paper No. 18-36
Number of pages: 57 Posted: 29 Nov 2018
Michelle Hanlon, Jeffrey L. Hoopes and Joel B. Slemrod
Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Michigan, Stephen M. Ross School of Business
Downloads 354 (140,711)
Citation 1

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tax reform, corporate taxes

21.

Audit Personnel Salaries and Audit Quality

Downloads 396 (125,011)
Citation 19

Audit Personnel Salaries and Audit Quality

Review of Accounting Studies, Forthcoming, Kelley School of Business Research Paper No. 18-42
Number of pages: 60 Posted: 08 May 2018
Jeffrey L. Hoopes, Kenneth J. Merkley, Joseph Pacelli and Joseph H. Schroeder
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Indiana University - Kelley School of Business - Department of Accounting, Harvard University - Business School (HBS) and Indiana University - Kelley School of Business - Department of Accounting
Downloads 202 (248,466)
Citation 2

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Audit Personnel Salary, Audit Quality, Salary Determinants, Audit Fees

Audit Personnel Salaries and Audit Quality

Review of Accounting Studies, Forthcoming
Number of pages: 60 Posted: 01 Jul 2016
Jeffrey L. Hoopes, Kenneth J. Merkley, Joseph Pacelli and Joseph H. Schroeder
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Indiana University - Kelley School of Business - Department of Accounting, Harvard University - Business School (HBS) and Indiana University - Kelley School of Business - Department of Accounting
Downloads 194 (257,803)
Citation 1

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Audit Personnel Salaries

22.

What Determines Where Opportunity Knocks? Political Affiliation in the Selection of Opportunity Zones

Number of pages: 63 Posted: 05 Mar 2020 Last Revised: 18 Jan 2022
Mary Margaret Frank, Jeffrey L. Hoopes and Rebecca Lester
University of Virginia - Darden School of Business, University of North Carolina (UNC) at Chapel Hill - Accounting Area and Stanford Graduate School of Business
Downloads 383 (129,915)
Citation 14

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Place-based tax incentives, Opportunity Zones, Tax Cuts and Jobs Act

23.

Is Tax Planning Best Done In Private?

Number of pages: 50 Posted: 16 Jul 2019 Last Revised: 28 Nov 2020
Jeffrey L. Hoopes, Patrick Langetieg, Edward L. Maydew and Michele Mullaney
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Government of the United States of America - Internal Revenue Service (IRS), University of North Carolina at Chapel Hill and Indiana University - Kelley School of Business - Department of Accounting
Downloads 369 (135,771)
Citation 4

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Tax planning, Private corporations, C-corporations

24.

Does Credit-Card Information Reporting Improve Small-Business Tax Compliance?

Downloads 359 (139,577)
Citation 41

Does Credit-Card Information Reporting Improve Small-Business Tax Compliance?

Number of pages: 57 Posted: 28 Oct 2014 Last Revised: 23 Mar 2016
Joel B. Slemrod, Brett Collins, Jeffrey L. Hoopes, Daniel Reck and Michael Sebastiani
University of Michigan, Stephen M. Ross School of Business, Government of the United States of America - Internal Revenue Service (IRS), University of North Carolina (UNC) at Chapel Hill - Accounting Area, London School of Economics & Political Science (LSE) and Government of the United States of America - Internal Revenue Service (IRS)
Downloads 334 (149,828)
Citation 1

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Tax underreporting, information reporting, small businesses, tax enforcement, administrative data

Does Credit-Card Information Reporting Improve Small-Business Tax Compliance?

NBER Working Paper No. w21412
Number of pages: 51 Posted: 03 Aug 2015 Last Revised: 05 Jul 2023
Joel B. Slemrod, Brett Collins, Jeffrey L. Hoopes, Daniel Reck and Michael Sebastiani
University of Michigan, Stephen M. Ross School of Business, Government of the United States of America - Internal Revenue Service (IRS), University of North Carolina (UNC) at Chapel Hill - Accounting Area, London School of Economics & Political Science (LSE) and Government of the United States of America - Internal Revenue Service (IRS)
Downloads 25 (831,400)
Citation 39

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25.

Audit Personnel Salaries and Audit Quality

Number of pages: 58 Posted: 01 Jul 2016 Last Revised: 29 May 2017
Jeffrey L. Hoopes, Kenneth J. Merkley, Joseph Pacelli and Joseph H. Schroeder
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Indiana University - Kelley School of Business - Department of Accounting, Harvard University - Business School (HBS) and Indiana University - Kelley School of Business - Department of Accounting
Downloads 344 (146,224)
Citation 8

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Audit Salaries, Audit Quality, Audit Office

26.

Investor Perceptions of the Book Minimum Tax

Number of pages: 35 Posted: 28 Sep 2022
Fabio B. Gaertner, Jeffrey L. Hoopes, Stacie Kelley Laplante and Max Pflitsch
University of Wisconsin - Madison - Department of Accounting and Information Systems, University of North Carolina (UNC) at Chapel Hill - Accounting Area, University of Wisconsin - Madison and Technical University Munich
Downloads 309 (163,828)

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book minimum tax, book-tax conformity, Inflation Reduction Act

27.

Measuring Firm Exposure to Government Agencies

Number of pages: 58 Posted: 28 Apr 2023 Last Revised: 07 Jun 2023
Daphne M. Armstrong, Stephen Glaeser and Jeffrey L. Hoopes
University of North Carolina (UNC) at Chapel Hill, University of North Carolina (UNC) at Chapel Hill and University of North Carolina (UNC) at Chapel Hill - Accounting Area
Downloads 294 (173,907)

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Government agencies, disclosure, corporate profitability, employment, corporate regulation

28.

Profit Shifting During Foreign Tax Holidays

Forthcoming in The Accounting Review
Number of pages: 51 Posted: 12 Aug 2021 Last Revised: 19 Sep 2022
Travis Chow, Jeffrey L. Hoopes and Edward L. Maydew
The University of Hong Kong, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of North Carolina at Chapel Hill
Downloads 258 (197,182)
Citation 1

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income shifting; tax holidays; international tax

29.

Who Sells Cryptocurrency?

Number of pages: 49 Posted: 07 Nov 2022
Jeffrey L. Hoopes, Tyler Menzer and Jaron H. Wilde
University of North Carolina (UNC) at Chapel Hill - Accounting Area, University of Iowa and University of Iowa - Henry B. Tippie College of Business
Downloads 242 (209,921)

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Cryptocurrency, Bitcoin, IRS, Accounting, Finance, Individual Taxation

30.

Taxpayer Search for Information: Implications for Rational Attention

Downloads 212 (238,148)
Citation 28

Taxpayer Search for Information: Implications for Rational Attention

Ross School of Business Paper No. 1198
Number of pages: 48 Posted: 01 Sep 2013 Last Revised: 23 Sep 2013
Jeffrey L. Hoopes, Daniel Reck and Joel B. Slemrod
University of North Carolina (UNC) at Chapel Hill - Accounting Area, London School of Economics & Political Science (LSE) and University of Michigan, Stephen M. Ross School of Business
Downloads 113 (401,550)

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Information search, rational attention, capital gains taxation, tax complexity

Taxpayer Search for Information: Implications for Rational Attention

Forthcoming - American Economic Journal: Economic Policy, Fisher College of Business Working Paper No. RP 2014-02-004
Number of pages: 97 Posted: 03 Oct 2014
Jeffrey L. Hoopes, Daniel Reck and Joel B. Slemrod
University of North Carolina (UNC) at Chapel Hill - Accounting Area, London School of Economics & Political Science (LSE) and University of Michigan, Stephen M. Ross School of Business
Downloads 79 (510,135)

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Information search, rational attention, capital gains taxation, tax complexity

Taxpayer Search for Information: Implications for Rational Attention

NBER Working Paper No. w19482
Number of pages: 48 Posted: 28 Sep 2013 Last Revised: 27 Mar 2022
Jeffrey L. Hoopes, Daniel Reck and Joel B. Slemrod
University of North Carolina (UNC) at Chapel Hill - Accounting Area, London School of Economics & Political Science (LSE) and University of Michigan, Stephen M. Ross School of Business
Downloads 20 (877,998)
Citation 6

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31.

Is the Market Grossed out by Gross-Ups? An Investigation of Firms that Pay Their CEOs' Taxes

Number of pages: 45 Posted: 25 Jan 2017
Jeffrey L. Hoopes, Xiaoli (Shaolee) Tian and Ryan J. Wilson
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Georgetown University - Department of Accounting and Business Law and University of Iowa - Henry B. Tippie College of Business
Downloads 182 (273,326)

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Executive Compensation, Corporate Governance, Tax, Tax Gross-Up

32.

Corporate Tax Policy in Developed Countries and Economic Activity in Africa

Stanford University Graduate School of Business Research Paper No. 4254414
Number of pages: 71 Posted: 24 Oct 2022
Jeffrey L. Hoopes, Daniel Klein, Rebecca Lester and Marcel Olbert
University of North Carolina (UNC) at Chapel Hill - Accounting Area, University of Mannheim - Accounting and Taxation, Stanford Graduate School of Business and London Business School - Department of Accounting
Downloads 174 (284,335)

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Multinational Firms, Tax Rates, Foreign Investment, Economic Development

33.

Corporate Tax Disclosure

Number of pages: 68 Posted: 17 Jul 2023
Jeffrey L. Hoopes, Leslie A. Robinson and Joel B. Slemrod
University of North Carolina (UNC) at Chapel Hill - Accounting Area, Dartmouth College - Tuck School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 103 (426,832)

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tax disclosure, financial accounting disclosure, mandatory disclosure voluntary disclosure, public policy

34.

The effect of US tax reform on the taxation of US firms’ domestic and foreign earnings

Contemporary Accounting Research, Forthcoming
Posted: 08 Mar 2023
Scott Dyreng, Fabio B. Gaertner, Jeffrey L. Hoopes and Mary Vernon
Duke University - Accounting, University of Wisconsin - Madison - Department of Accounting and Information Systems, University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of Connecticut

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corporate taxation, tax reform, Tax Cuts and Jobs Act