Recent Additions

• Investors’ valuation of tax certainty: Evidence from tax policy guidance 

  Snyder, R. William (2018-04-17)

  Tax regulations are the highest form of policy guidance issued by the U.S. Treasury Department, in coordination with the Internal Revenue Service (IRS), to assist taxpayers with calculating their U.S. tax liability. Although ...

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• Learning from others’ deficiencies: How group affiliation and election basis jointly affect auditors’ effective use of inspection feedback 

  Hetrick, Kamber Vittori (2018-04-16)

  Both external and internal inspectors typically select audit engagements to inspect using a risk-based approach (i.e. they pick those they predict are more likely to have deficiencies). While reducing the amount of resources ...

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• How do third-party evaluations of judgments affect decision quality on ill-structured problems? An interactive experiment 

  Garza, Brent Anthony (2017-04-19)

  Using an interactive laboratory experiment, I start to investigate how third-party evaluations of judgments on ill-structured problems affect the decision quality of those being evaluated (“evaluatees”). First, an evaluatee ...

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• Is tax return information useful to equity investors? 

  Demere, Paul M (2017-04-14)

  In this study, I examine whether tax return information is incrementally useful to equity investors relative to publicly-available information, such as financial statements. To test this relation, I exploit unique features ...

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• Auditors’ acceptance of client-preferred financial reporting: the influence of professional role identities and client importance 

  Hillison, Sean M (2017-04-14)

  Auditors protect our capital markets by assuming a stakeholder interest role of constraining aggressive, client-preferred financial reporting; in order to profitably operate as a business, however, they also must undertake ...

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