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Do Enterprise Risk Assessments Affect Tax Aggressiveness? Evidence from U.S. ORSA Regulation

https://doi.org/10.2308/tar-2022-0639
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Outgoing claims: the papers this work cites, builds on, or argues with.

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Corporate tax avoidance: data truncation and loss firms
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The importance of the internal information environment for tax avoidance
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Why firms implement risk governance – Stepping beyond traditional risk management to enterprise risk management
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The impact of enterprise risk management on the marginal cost of reducing risk: Evidence from the insurance industry
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Reprint of: The impact of enterprise risk management on the marginal cost of reducing risk: Evidence from the insurance industry
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Managerial incentives and risk-taking☆
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Enterprise Risk Management: Review, Critique, and Research Directions
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Consolidation and efficiency in the US life insurance industry
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Unrealistic optimism about future life events.
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Fixed Effects and Bias Due to the Incidental Parameters Problem in the Tobit Model
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Textual Analysis in Accounting and Finance: A Survey
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Strategic Subsidiary Disclosure
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The Reputational Costs of Tax Avoidance
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The Influence of a Firm's Business Strategy on its Tax Aggressiveness
inferredcites →https://doi.org/10.1111/1911-3846.12294openalex-snapshot
Enterprise Risk Management and the Financial Reporting Process: The Experiences of Audit Committee Members, CFO s, and External Auditors
inferredcites →https://doi.org/10.1111/1911-3846.12556openalex-snapshot
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How Aggressive Tax Planning Facilitates the Diversion of Corporate Resources: Evidence from Path Analysis
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What Determines Effective Tax Rates? The Relative Influence of Tax and Other Factors*†
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Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates
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Equity Risk Incentives and Corporate Tax Aggressiveness
inferredcites →https://doi.org/10.1111/j.1539-6975.2010.01378.xopenalex-snapshot
The Characteristics of Firms That Hire Chief Risk Officers
inferredcites →https://doi.org/10.1111/j.1539-6975.2011.01413.xopenalex-snapshot
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inferredcites →https://doi.org/10.1111/j.1911-3846.2012.01194.xopenalex-snapshot
Enterprise Risk Management Program Quality: Determinants, Value Relevance, and the Financial Crisis
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inferredcites →https://doi.org/10.1111/jori.12152openalex-snapshot
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inferredcites →https://doi.org/10.1111/rmir.12045openalex-snapshot
Is ERM Legally Required? Yes for Financial and Governmental Institutions, No for Private Enterprises
inferredcites →https://doi.org/10.1111/rmir.12170openalex-snapshot
Market reactions to enterprise risk management adoption, incorporation by rating agencies, and ORSA Act passage
inferredcites →https://doi.org/10.1162/003355304772839588openalex-snapshot
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inferredcites →https://doi.org/10.1177/0148558x0802300303openalex-snapshot
Information Conveyed in Hiring Announcements of Senior Executives Overseeing Enterprise-Wide Risk Management Processes
inferredcites →https://doi.org/10.1201/9781439833032.ch31openalex-snapshot
Committee of Sponsoring Organizations (COSO)
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Tax‐Avoidance Activities of U.S. Multinational Corporations*
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Chapter seven. Behavioral Economics of Organizations
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inferredcites →https://doi.org/10.2139/ssrn.2444397openalex-snapshot
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Media Coverage of Corporate Taxes
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inferredcites →https://doi.org/10.2308/accr.2003.78.3.847openalex-snapshot
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Performance Measurement of Corporate Tax Departments
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An Examination of Reputational Costs and Tax Avoidance: Evidence from Firms with Valuable Consumer Brands
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The Incidence, Valuation, and Management of Tax-Related Reputational Costs: Evidence from a Period of Protest
inferredcites →https://doi.org/10.2308/jata-2020-026openalex-snapshot
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inferredcites →https://doi.org/10.2308/jfr-2019-0021openalex-snapshot
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Incoming claims: where this work appears in other papers’ reference lists and arguments.

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