Tax aggressiveness and accounting fraud

There 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 allege...

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Bibliographic Details
Main Authors: Lennox, Clive S., Lisowsky, Petro, Pittman, Jeffrey
Other Authors: Nanyang Business School
Format: Article
Language:English
Published: 2013
Subjects:
Online Access:https://hdl.handle.net/10356/99735
http://hdl.handle.net/10220/17723
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Institution: Nanyang Technological University
Language: English