Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy

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The association between book-tax conformity and earnings management (2014, unknown): “For examples of proponents of booktax conformity, see Desai (2003, 2005, 2006), Graetz (2005), Whitaker (2005), Murray (2002), and Chan et al. (2010). For examples of opponents, see Shackelford (2006), Hanlon and Shevlin (2005), Hanlon et al.”
Does a common set of accounting standards affect tax-motivated income shifting for multinational firms? (2016, background): “Chan et al. (2010) investigate the impact of IFRS on tax adjustments in China.”
A review of the IFRS adoption literature (2016, background): “6 Chan, Lin, and Mo (2010) examine the effect of IFRS adoption on tax non-compliance. present a discussion of studies that focus on specific attributes of IFRS and provide a detailed discussion of the research design choices and empirical issues researchers face when confronting the IFRS setting.”