Reference health
The impact of large tax settlement favorability on firms’ subsequent tax avoidance
33/33 checkable references clean · checked 2026-08-08
Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
15 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.
The 33 checked references that resolve
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ESTIMATING THE DETERMINANTS OF TAXPAYER COMPLIANCE WITH EXPERIMENTAL DATA
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FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY
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Small feedback‐based decisions and their limited correspondence to description‐based decisions
resolves10.1086/684037
Legal Enforcement and Corporate Behavior: An Analysis of Tax Aggressiveness after an Audit
resolves10.1086/NTJ41788861
THE EFFECT OF AUDIT RATES ON THE FEDERAL INDIVIDUAL INCOME TAX, 1977-1986
resolves10.1177/1091142106295757
Criminal Investigation Enforcement Activities and Taxpayer Noncompliance
resolves10.17310/ntj.2012.1.02
BEHAVIORAL RESPONSES TO TAXPAYER AUDITS: EVIDENCE FROM RANDOM TAXPAYER INQUIRIES
resolves10.1080/13501780500342906
Experiments in economics: External validity and the robustness of phenomena
resolves10.1111/1911-3846.12180
Do Firms Use Tax Reserves to Meet Analysts’ Forecasts? Evidence from the Pre‐ and Post‐<scp>FIN</scp> 48 Periods
resolves10.1111/j.0956-7976.2004.00715.x
Decisions from Experience and the Effect of Rare Events in Risky Choice
resolves10.1162/003355397555163
Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints?
resolves10.1111/joar.12003
Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?
resolves10.1016/j.joep.2007.02.002
Misperception of chance and loss repair: On the dynamics of tax compliance
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One Size Does Not Fit All: How the Uniform Rules of FIN 48 Affect the Relevance of Income Tax Accounting
resolves10.1016/S0047-2727(99)00107-3
Taxpayer response to an increased probability of audit: evidence from a controlled experiment in Minnesota
resolves10.1007/BF01071167
Tax compliance: An investigation using individual taxpayer compliance measurement program (TCMP) data
The 15 references without a DOI — listed, not checked
no DOI — not checkedAyers, B., Seidman, J. K., & Towery, E. M. (2016). Taxpayer behavior under audit certainty. Contemporary Accounting Research, forthcoming.
no DOI — not checkedBauer, A. M., & Klassen, K. J. (2017). Assessing the market reaction to unfavorable tax settlements: Using textual analysis to categorize ambiguous tabulated disclosures. Working Paper, University of Waterloo.
no DOI — not checkedCiconte, W. A., M. P. Donahoe, P. Lisowsky, & M. A. Mayberry (2016). Predictable uncertainty: The relation between unrecognized tax benefits and future income tax cash flows. Working paper, University of Illinois at Urbana-Champaign and University of Florida.
no DOI — not checkedDeloitte (2011). A roadmap to accounting for income taxes.
no DOI — not checkedDittmar, A., & Duchin, R. (2016). Looking in the rearview mirror: The effect of managers’ professional experience on corporate financial policy. Review of Financial Studies, 29(3), 565–602.
no DOI — not checkedErard, B. (1992). The influence of tax audits on reporting behavior. In J. Slemrod (Ed.), Why people pay taxes: Tax compliance and enforcement (pp. 95–114). Ann Arbor, Mich: University of Michigan Press.
no DOI — not checkedFinancial Accounting Standards Board (FASB). (2006). FASB Interpretation No. 48, Accounting for uncertainty in income taxes, an interpretation of FASB Statement No. 109. Norwalk, CT: FASB.
no DOI — not checkedInternal Revenue Service (2014). Data Book. Available at: http://www.irs.gov/pub/irs-soi/14databk.pdf. Accessed March 27, 2018.
no DOI — not checkedJoint Committee on Taxation (2015). Complexity in the Federal Tax System. Available at: https://www.jct.gov/publications.html?func=startdown&id=4738. Accessed March 27, 2018.
no DOI — not checkedKim, J., McGuire S., Savoy, S., & Wilson, R. (2015). How quickly do firms adjust to target levels of tax avoidance? Working paper, University of Rochester, Texas a&M University, University of Iowa, University of Oregon.
no DOI — not checkedLi, W., Pittman, J., & Wang, Z. (2018). The determinants an consequences of tax audits: Some evidence from China. Journal of American Taxation Association, forthcoming.
no DOI — not checkedLong, S. B., & Schwartz, R.D. (1987). The impact of IRS audits on taxpayer compliance: A field experiment in specific deterrence. Paper presented at the annual meeting of the law and society Asscociation, Washington D.C.
no DOI — not checkedMittone, L. (2006). Dynamic behavior in tax evasion: An experimental approach. Journal of Socioeconomics, 35(5), 813–835.
no DOI — not checkedPlumley, A. H. (1996). The determinants of individual income tax compliance. Internal revenue service publication 1916 (pp. 11–96). Washington D.C: Internal Revenue Service, U.S. Department of Treasury.
no DOI — not checkedPricewaterhouseCoopers (PwC) (2013). Guide to accounting for income taxes.
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