This paper reviews the empirical methods used in the accounting literature to draw causal
inferences. Recent years have seen a burgeoning growth in the use of methods that seek to …

Governments across the globe initiated various tax reforms in the post-Global Financial
Crisis period to rein in aggressive corporate tax avoidance for managing budget deficits …

In recent years, academic researchers, policymakers, and the public have increasingly
focused on the tax avoidance behavior of corporations. At the same time, firms are …

We examine the “black box” of corporate tax risk management by providing unique insights
into practitioners' tax risk perceptions, tax risk management practices, and influences …

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 …

We examine how disclosure delivery mode—oral versus written—influences investors'
reactions to managers' tone language. We hypothesize that listening to disclosures, relative …

To what extent do US consumers change their purchase behavior or, in the extreme, boycott
companies based on negative information about corporate tax activities? Practitioner …

This research investigates the impact of corporate tax strategies (ie, tax avoidance and non-
avoidance) on consumers' corporate social responsibility (CSR) perceptions, willingness to …

Voluntary tax disclosure has become increasingly important in corporate sustainability
reporting. We examine the role of tax aggressiveness as a determinant of tax disclosures in …

We conduct two experiments to examine how descriptor identicalness influences investors'
assessments of managers' opportunistic estimation choices. We manipulate the …