Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?

By Sean T. McGuire, Thomas C. Omer, Dechun Wang. 2012

496 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/1acecbba46aed255a00ef23cd6b8532c6db5e868

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Citations in the corpus

Directors with foreign experience and corporate tax avoidance (2020, methodology): “, 2012); 3) We delete observations that have abnormal effective tax rates (effective tax rate is negative or above one) to be consistent with previous literature (Chen et al., 2010; Cheng et al., 2012; McGuire et al., 2012); and 4) We eliminate firm-years without sufficient information to compute co”
Corporate Political Connections and Tax Aggressiveness (2013, unknown): “Cash is included to account for a firm’s cash needs that may motivate tax deferral strategies (McGuire et al. 2012).”
Political Uncertainty and Accounting Conservatism (2013, unknown): “39 See, for example, a news report by Wall Street Journal Blogs, Murray (2012).”
Outside Directors, Corporate Social Responsibility Performance, and Corporate Tax Aggressiveness: An Empirical Analysis (2016, methodology): “NOL (measured as a dummy variable, coded 1 if there is a net loss carry-forward and 0 otherwise) and DNOL (measured as the change in net operating loss carry-forward scaled by lagged assets) are employed as control variables to proxy for the need for firms to reduce corporate tax burdens (McGuire et”
Corporate tax avoidance: data truncation and loss firms (2018, unknown): “…the discussion of the descriptive statistics that follows, we focus on the one-year measures in Panel A; the patterns are 15 As in Lisowsky (2010) and McGuire et al. (2012), we define total current tax expense as current federal tax expense plus current foreign tax expense (Compustat TXFED + TXFO).”
Is the effect of industry expertise on audit pricing an office-level or a partner-level phenomenon? (2014, unknown): “Moreover, several recent papers have documented that auditor industry specialization influences clients’ financial reporting (Chin and Chi 2009; Reichelt and Wang 2010; Ittonen et al. 2014) and tax avoidance (McGuire et al. 2012).”
Is Corporate Social Responsibility Performance Associated with Tax Avoidance? (2014, unknown): “Therefore, traditionally, business research has employed proxy measures of tax avoidance obtained from the financial statements (see, e.g., Gupta and Newberry 1997; Rego 2003; Adhikari et al. 2006; Desai and Dharmapala 2006; Chen et al. 2010; McGuire et al. 2012).”
Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence (2012, background): “Khurana and Moser (2009), Chen et al. (2010), Gaertner (2010), Hogan and Noga (2010), Lisowsky (2010), Badertscher et al. (2011), Cook and Omer (2011), and McGuire et al. (2012).”