We provide new evidence about how analysts incorporate and improve on management
ETR forecasts. Quarterly ETR reporting under the integral method provides mandatory point …

Policies that require, or recommend, disclosure of corporate tax information are becoming
more common throughout the world, as are examples of tax-related information increasingly …

ABSTRACT Deloitte's 2007 PCAOB Part II report identifies, among other issues, concerns
related to the audit firm's quality controls with respect to auditing income tax accounts. We …

Both practitioners and academics are increasingly focusing their attention on the riskiness of
firms' tax planning activities. In this study, we examine how external auditors respond to tax …

Some corporations attempt to lessen their tax burden through involvement in the legislative
process. We identify firms that contributed to congressional candidates who favor reductions …

This paper investigates the extent to which the expiration of a temporary tax law makes
corporate earnings harder to predict and understand. Examining evidence from eight …

This study examines the impact of tax policy uncertainty (TPU) on analysts' forecasts and
managers' interim estimates of effective tax rates (ETRs). We adopt a broad definition of TPU …

While not explicitly stated, many tax avoidance studies seek to investigate tax avoidance that
is the result of firms' deliberate actions. However, measures of firms' tax avoidance can also …

Policies that require, or recommend, disclosure of corporate tax information are becoming
more common throughout the world, as are examples of tax-related information increasingly …

This study examines analysts' ability to identify transitory tax items and the role of
managerprovided non-GAAP earnings in this process. Analysts act as if transitory tax items …