Tax Knowledge Diffusion Through Individual Auditor Network Ties: Evidence from China
نویسندگان
چکیده
منابع مشابه
Do Auditor-Provided Tax Services Impair Independence or Generate Knowledge Spillover? Evidence from Assessing Tax Accrual Quality
This study examines the association between auditor-provided tax services (APTS) and financial reporting quality to determine if APTS impairs auditor independence or generates knowledge spillover. Lower (higher) financial reporting quality is generally viewed as evidence supporting auditor independence impairment (knowledge spillover). We use the quality of the income tax accrual estimate from ...
متن کاملResource accumulation through economic ties: Evidence from venture capital ¬リニ
Ties between similar partners observed in economic and financial networks are often attributed to concerns about agency costs. In this paper, we distinguish the underlying motives for tie formation between sets of potential partners in the network, thus informing the relative importance of agency cost and resource accumulation in tie formation across firms. We develop a robust and generalizable...
متن کاملPolitical connections and tax-induced earnings management: Evidence from China
We use the occasion of a change in tax policy that raised the tax rate for many of the listed companies in China to examine tax-induced earnings management (TEM) from the perspective of political connections. We find that when the tax rate increased, only those affected firms with politically connected management engaged in TEM. This suggests that, in addition to motivation for managing earning...
متن کاملEvidence of Tax-Induced Individual Behavioral Responses
2 " The Clinton revenue estimates are based on the fallacy that taxpayers will not change their behavior in response to a 37% jump in their marginal tax rates... " Martin Feldstein (1993) Estimating the effect of income taxes on individual behaviors such as labor supply, compensation, saving, and taxable income have been focal points of economic research for several decades. Because income taxe...
متن کاملEmpowering teams through social network ties
Effective teamwork and knowledge coordination are becoming increasingly important for all kinds of organizations given the growing use of teams to tackle competitive challenges and sustain competitive advantage. In this study, we develop and validate a model of how two types of social network ties expressive and instrumental contribute first to three dimensions of a transactive memory system (T...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: SSRN Electronic Journal
سال: 2018
ISSN: 1556-5068
DOI: 10.2139/ssrn.3229564