Citation Impact

Citing Papers

The Real Effects of Disrupted Credit: Evidence from the Global Financial Crisis
2018 StandoutNobel
Understanding earnings quality: A review of the proxies, their determinants and their consequences
2010 Standout
A Review of the Archival Literature on Audit Partners
2017 Standout
The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors
2012
Do Social Ties between External Auditors and Audit Committee Members Affect Audit Quality?
2017
Perceived Ease of Use, Perceived Usefulness, Perceived Security and Intention to Use E-Filing: The Role of Technology Readiness
2020 Standout
Are family firms more tax aggressive than non-family firms?
2009 Standout
Tax Avoidance, Large Positive Temporary Book-Tax Differences, and Earnings Persistence
2011
The Effects of Executives on Corporate Tax Avoidance
2010
How do CEO incentives affect corporate tax planning and financial reporting of income taxes?
2016
Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?
2012 Standout
The Effect of Mandatory Financial Statement Disclosures of Tax Uncertainty on Tax Reporting and Collections: The Case of FIN 48 and Multistate Tax Avoidance
2014
Military experience and corporate tax avoidance
2016 Standout
An Examination of Corporate Tax Shelter Participants
2009
Advancements and forecasts of electronic tax return and informational filings in the US
2019
The Reputational Costs of Tax Avoidance
2013 Standout
The Spread of Aggressive Corporate Tax Reporting: A Detailed Examination of the Corporate-Owned Life Insurance Shelter
2011
The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors
2011
The association between book-tax conformity and earnings management
2014
Firms' Off‐Balance Sheet and Hybrid Debt Financing: Evidence from Their Book‐Tax Reporting Differences
2005
For logistical reasons only? A case study of tax planning and corporate social responsibility reporting
2014
The Effect of Hedge Fund Activism on Corporate Tax Avoidance
2012
Using tax return data to simulate corporate marginal tax rates
2007
The Relation between Managerial Ability and Audit Fees and Going Concern Opinions
2014 Standout
Financial Accounting Effects of Tax Aggressiveness: Contracting and Measurement
2013
Incentives for Tax Planning and Avoidance: Evidence from the Field
2012
Liquidity, pledgeability, and the nature of lending
2021 StandoutNobel
Credit Ratings and Taxes: The Effect of Book–Tax Differences on Ratings Changes*
2010
The Influence of a Firm's Business Strategy on its Tax Aggressiveness
2014 Standout
Economic consequences of increasing the conformity in accounting for uncertain tax benefits
2008
Religiosity and Tax Avoidance
2012
Pledgeability, Industry Liquidity, and Financing Cycles
2019 StandoutNobel
Incentives for Tax Planning and Avoidance: Evidence from the Field
2013
A review of tax research
2010 Standout
A Review of Tax Research
2010
Did the PCAOB's Restrictions on Auditors' Tax Services Improve Audit Quality?
2015
Languages and earnings management
2017 Standout
CSR reporting communication: Defective reporting models or misapplication?
2019 Standout
Research in accounting for income taxes
2011

Works of Petro Lisowsky being referenced

Consolidation Anomalies in Form 1120 Corporate Tax Return Data
2004
E-File, Enterprise Structures, and Tax Compliance Risk Assessment
2008
Tax Aggressiveness and Accounting Fraud
2012
Inferring U.S. Tax Liability from Financial Statement Information
2009
Economic Growth and Financial Statement Verification
2017
Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?
2012
The Role of Auditors, Non-Auditors, and Internal Tax Departments in Corporate Tax Aggressiveness
2015
Seeking Shelter: Empirically Modeling Tax Shelters Using Financial Statement Information
2010
"Seeking Shelter": Empirically Modeling Tax Shelters and Examining Their Link to the Contingent Tax Liability Reserve*
2008
Seeking Shelter: Empirically Modeling Tax Shelters Using Financial Statement Information
2010
Rankless by CCL
2026