The Effect of Tax Authority Monitoring and Enforcement on Financial Reporting Quality

By Michelle Hanlon, Jeffrey L. Hoopes, Nemit Shroff. 2014

229 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/d201832b8527038c3b8c05bf7413a9a439c0d021

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. Tao Chen
2. Yun Ke
3. Wen Wen
4. Huijie Cui
5. Michael A. Mayberry
6. James N. Myers
7. Darren Bernard
8. Linda A. Myers

In Economics and Econometrics

1. Huijie Cui
2. Yun Ke
3. Wen Wen
4. Tao Chen
5. Michael A. Mayberry
6. James N. Myers
7. Darren Bernard
8. Linda A. Myers

Citations in the corpus

• The Effects of Regulatory Scrutiny on Tax Avoidance: An Examination of SEC Comment Letters (2016, background): “Other papers consider the consequences of tax enforcement (Guedhami and Pittman 2008; Hanlon et al. 2014).”
• Does Information Asymmetry Affect Corporate Tax Aggressiveness? (2017, background): “Following Dyreng and Lindsey (2009), we collect this information from the subsidiary disclosure in Exhibit 21 of firms’ annual reports.”
• Dual Class Ownership and Tax Avoidance (2014, unknown): “7 Hanlon et al. (2011) find the probability of IRS”
• Public Pressure and Corporate Tax Behavior (2016, unknown): “18 that are potentially associated with firms’ tax planning activities, including Leverage, Intangibles, Inventory Intensity, R&D Intensity, Capital Intensity, and Capex (Chen et al. 2010; Hoopes et al. 2012; Hanlon et al. 2014).”
• Directors with foreign experience and corporate tax avoidance (2020, background): “Existing studies show that strict legal enforcement of the tax system could help prevent earnings management, mitigate the agency problem, and improve financing capacity (Hanlon et al., 2014).”
• Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence (2012, background): “When the probability of a tax audit is higher, Hanlon et al. (2011) find that accrual quality is higher and Hoopes et al. (2011) find that public firms take less aggressive tax positions. In addition, Desai et al. (2007) examine a sample of Russian firms following an increase in tax enforcement afte”
• Tax Aggressiveness and Corporate Transparency (2019, unknown): “…careful consideration to potential concerns that our documented negative 4 See Desai and Dharmapala (2006), Desai, Dyck, and Zingales (2007), and Hanlon, Hoopes, and Shroff (2014) for discussions of how tax planning may provide opportunities for insiders to extract rents. preprint accepted…”
• Is the Risk of Product Market Predation a Cost of Disclosure (2016, background): “Third, financial statement filings of German private firms are generally reliable, as these filings form the basis of tax returns in Germany,4 so publicly disclosed financial statement information is effectively under the scrutiny of tax authorities (Hanlon et al., 2014).”