Tax Aggressiveness and Accounting Fraud

By Clive Lennox, Petro Lisowsky, Jeffrey A. Pittman. 2013

301 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/ff750ac686080d2620c52d60ba9f5dcb9f15bbfe

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Citations in the corpus

Does board gender diversity affect corporate cash holdings? (2019, unknown): “Second, we implement the PSM estimator in two-steps (e.g., Rosenbaum & Rubin, 1983; Lennox, Lisowsky, & Pittman, 2013; Atif et al., 2019) to check whether changes in cash holdings occur as a result of women presence on the board.”
The Effects of Regulatory Scrutiny on Tax Avoidance: An Examination of SEC Comment Letters (2016, background): “Likewise, Lennox, Lisowsky, and Pittman (2013) find that firms with higher levels of certain forms of tax avoidance are less likely to receive an Accounting and Auditing Enforcement Release (AAER).”
Board of Director Gender and Corporate Tax Aggressiveness: An Empirical Analysis (2017, methodology): “In order to check the robustness of the results of the twostage Heckman (1979) procedure reported in Table 3, we employ the propensity score matching (PSM) technique (e.g., Armstrong et al. 2012; Lennox et al. 2013).”
Do Social Ties between External Auditors and Audit Committee Members Affect Audit Quality (2016, background): “…Hribar and Collins 2002), we follow Ball’s (2009) advice to avoid the limitations inherent in gauging earnings management with discretionary accruals by focusing on more extreme forms of corporate misreporting that violate generally accepted accounting principles (Miller 2006; Lennox et al. 2013).”
The effect of corporate tax avoidance on the cost of equity (2013, background): “8 In contrast, Lennox et al. (2012) find that tax avoidance firms are less likely to commit accounting fraud, an extreme form of earnings management.”
The association between book-tax conformity and earnings management (2014, unknown): “9 In untabulated analysis, we find no relation between book-tax conformity and earnings management in our sample of public firms using the indicator variable approach of Leuz et al. (2003) and Burgstahler et al.”