Pursuing Relevant (Tax) Research

• 成果类型: Article
• 署名作者: Mills, Lillian F.
• 署名单位: University of Texas System; University of Texas Austin
• 刊物名称: ACCOUNTING REVIEW
• ISSN/ISSBN: 0001-4826
• DOI: 10.2308/accr-10660
• 发表日期: 2019
• 页码: 437-446
• 关键词: off-balance-sheet; earnings management; operating performance; taxable income; FIN 48; book; FIRMS; buyouts; expense; evasion

摘要

Successfully producing relevant research requires investment throughout one's career to acquire fresh institutional knowledge, theories, and methods. In my case, almost a decade in public accounting launched multiple papers examining the tension between financial reporting and tax planning. Some of these papers directly generated new requirements for tax compliance (Schedule M-3) and indirectly influenced new financial reporting disclosures (FIN 48). As tax accounting researchers, we have the best competitive advantage in helping tax policymakers and tax authorities distinguish real effects from reporting effects. We can use that knowledge when analyzing the 2017 tax reform, especially with the help of the American Accounting Association (AAA) to build our professional networks.