Please use this identifier to cite or link to this item: https://hdl.handle.net/10356/99735
Full metadata record
DC FieldValueLanguage
dc.contributor.authorLennox, Clive S.en
dc.contributor.authorLisowsky, Petroen
dc.contributor.authorPittman, Jeffreyen
dc.date.accessioned2013-11-15T07:22:48Zen
dc.date.accessioned2019-12-06T20:10:51Z-
dc.date.available2013-11-15T07:22:48Zen
dc.date.available2019-12-06T20:10:51Z-
dc.date.copyright2013en
dc.date.issued2013en
dc.identifier.citationLennox, C. S., Lisowsky, P., & Pittman, J. (2013). Tax aggressiveness and accounting fraud. Journal of accounting research, 51(4), 739-778.en
dc.identifier.issn0021-8456en
dc.identifier.urihttps://hdl.handle.net/10356/99735-
dc.identifier.urihttp://hdl.handle.net/10220/17723en
dc.description.abstractThere are competing arguments and mixed prior evidence on whether firms that are aggressive in their financial reporting exhibit more or less tax aggressiveness. Our research contributes to resolving this issue by examining the association between aggressive tax reporting and the incidence of alleged accounting fraud. Relying on several proxies for tax aggressiveness to triangulate our evidence, we generally find that tax aggressive U.S. public firms are less likely to commit accounting fraud. However, we caution that our results are sensitive to how tax aggressiveness is measured. More specifically, four (two) of the five (three) proxies for firms’ effective tax rates (book-tax differences) load positively (negatively) during the 1981–2001 period, implying that fraud firms are less tax aggressiveness. Our inferences persist when we isolate the 1995–2001 period in which accounting impropriety steeply rose and corporate tax compliance steeply fell. Moreover, we continue to find that tax aggressive firms are less apt to fraudulently manipulate their financial statements when we apply factor analysis to identify tax avoidance with a common factor extracted from the underlying proxies and match on propensity scores to ensure that the fraud and nonfraud samples have very similar nontax characteristics.en
dc.language.isoenen
dc.relation.ispartofseriesJournal of accounting researchen
dc.subjectDRNTU::Business::Accountingen
dc.titleTax aggressiveness and accounting frauden
dc.typeJournal Articleen
dc.contributor.schoolCollege of Business (Nanyang Business School)en
dc.identifier.doi10.1111/joar.12002en
item.fulltextNo Fulltext-
item.grantfulltextnone-
Appears in Collections:NBS Journal Articles

Google ScholarTM

Check

Altmetric


Plumx

Items in DR-NTU are protected by copyright, with all rights reserved, unless otherwise indicated.