Previous accounting research shows that taxes affect decision making by individuals and
firms. Most studies assume that agents have an accurate perception regarding their tax …

We investigate whether aggressive tax planning firms have a less transparent information
environment. Although tax planning provides expected tax savings, it can simultaneously …

We examine whether employee perceptions of managers and firms fall following tax
avoidance news. Using S&P 500 firms and generalized difference-in-differences …

In business research, firm size is both ubiquitous and readily measured. Complexity, another
firm-related construct, is also relevant, but difficult to measure and not well-defined. As a …

We examine how investors value tax avoidance (measured as the level of cash effective tax
rates [ETRs]) and tax risk (measured as the volatility of cash ETRs), and how these …

Managers express growing concern over media coverage of corporate taxes, yet no large-
sample empirical study examines this phenomenon. As a first step to fill this void, we identify …

A spotlight has recently been cast on the role of analysts as monitors of corporate tax
planning, but investigations beyond the US are rare. After extension to the international …

Infusing stakeholder agency theory with insights from behavioural agency theory, we
describe a frame‐dependent relationship between CEO stock option incentives and tax …

This study examines associations between auditor provided tax compliance and tax
planning services and tax avoidance and tax risk. Collectively, our results suggest that …

We investigate whether firms' tax planning affects the accuracy of analysts' forecasts. Tax
planning can exacerbate the complexity of firms' operations through strategic choices to …