Tax Avoidance and the Implications of Weak Internal Controls

By A. Bauer. 2016

159 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/8d2806ea0520377ee98e37d4a6234cfd54ad4be8

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Hichem Khlif
2. Thomas C. Omer
3. Michael A. Mayberry
4. D. Hay
5. Dan Lynch
6. Thomas R. Kubick
7. K. Chalmers
8. K. Hussainey

In Economics and Econometrics

1. Hichem Khlif
2. Michael A. Mayberry
3. D. Hay
4. Dan Lynch
5. Thomas R. Kubick
6. Thomas C. Omer

Citations in the corpus

• The Effects of Regulatory Scrutiny on Tax Avoidance: An Examination of SEC Comment Letters (2016, background): “For example, firms may have low-quality tax disclosures for reasons other than tax avoidance, such as internal control weaknesses (Bauer 2016; Lynch 2016) or complexity. Moreover, the SEC’s primary concern is the disclosure of tax avoidance activities and not the level of tax avoidance per se. If th”
• Internal control in accounting research: A review (2019, background): “Bauer (2015) examines the link between tax IC quality and tax avoidance, as measured by the cash effective tax rate.”