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Works (10)
Updated: July 18th, 2024 05:03
2024 journal article
Did FASB Interpretation Number 48 (FIN 48) Affect Noninnovative Corporate Investment?
JOURNAL OF THE AMERICAN TAXATION ASSOCIATION, 46(1), 57–81.
author keywords: FIN 48; noninnovative investment; capital expenditures; mergers and acquisitions; tax disclosure
Source: Web Of Science
Added: July 17, 2024
2023 article
Disclosure of tax-related critical audit matters and tax-related outcomes
Drake, K. D., Goldman, N. C., Lusch, S. J., & Schmidt, J. J. (2024, January 29). CONTEMPORARY ACCOUNTING RESEARCH.
author keywords: critical audit matters; expanded audit reports; financial reporting quality; tax avoidance; tax reporting; tax-related earnings management; evitement fiscal; gestion du resultat lie a l'impot; qualite de l'information financiere; questions critiques de l'audit; rapports d'audit elabores; rapports fiscaux
open access via onlinelibrary.wiley.com (publisher PDF)
Source: Web Of Science
Added: February 12, 2024
2023 article
IRS scrutiny and corporate innovation
Goldman, N., Lampenius, N., Radhakrishnan, S., Stenzel, A., & Almeida, J. E. (2023, November 29). CONTEMPORARY ACCOUNTING RESEARCH.
author keywords: FIN 48; incremental innovation; IRS scrutiny; patents; radical innovation; unrecognized tax benefits
UN Sustainable Development Goal Categories
9. Industry, Innovation and Infrastructure
(OpenAlex)
Source: Web Of Science
Added: December 11, 2023
2022 article
Aggressive Tax Planning and Labor Investments
Traini, S., Goldman, N. C., & Lewellen, C. M. (2022, April 5). JOURNAL OF ACCOUNTING AUDITING AND FINANCE.
author keywords: tax planning; tax uncertainty; labor investment
UN Sustainable Development Goal Categories
8. Decent Work and Economic Growth
(OpenAlex)
Source: Web Of Science
Added: April 18, 2022
2022 journal article
Executive compensation, individual-level tax rates, and insider trading profits
JOURNAL OF ACCOUNTING & ECONOMICS, 76(1).
author keywords: Insider trading; Executive compensation; Individual-level taxes
Source: Web Of Science
Added: September 5, 2023
2021 article
Do Financing Constraints Lead to Incremental Tax Planning? Evidence from the Pension Protection Act of 2006*
Campbell, J. L., Goldman, N. C., & Li, B. (2021, June 29). CONTEMPORARY ACCOUNTING RESEARCH.
author keywords: financing constraints; tax planning; Pension Protection Act of 2006; off-balance sheet financing; investment
Source: Web Of Science
Added: July 12, 2021
2021 journal article
Does task-specific knowledge improve audit quality: Evidence from audits of income tax accounts*
ACCOUNTING ORGANIZATIONS AND SOCIETY, 99.
author keywords: Income tax audit quality; Tax restatements; Task expertise; Income tax complexity; Task-specific expertise
Source: Web Of Science
Added: June 6, 2022
2021 journal article
Foreign Employment, Income Shifting, and Tax Uncertainty
ACCOUNTING REVIEW, 97(2), 183–212.
author keywords: foreign employment; income shifting; tax uncertainty
UN Sustainable Development Goal Categories
1. No Poverty
(Web of Science)
10. Reduced Inequalities
(Web of Science)
Source: Web Of Science
Added: April 4, 2022
2020 journal article
Audit Office Industry Diversity and Audit Quality
JOURNAL OF ACCOUNTING AUDITING AND FINANCE, 37(4), 777–805.
author keywords: audit quality; industry diversity; industry expertise; knowledge management; restatements
Source: Web Of Science
Added: August 24, 2020
2020 journal article
Board Risk Oversight and Corporate Tax-Planning Practices
JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH, 33(1), 7–32.
author keywords: board risk oversight; tax-planning practices; enterprise risk management; tax-planning levels; tax-planning volatility
Sources: Web Of Science, NC State University Libraries
Added: June 10, 2021
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