Index
ISBN: 978-1-78714-524-5, eISBN: 978-1-78714-523-8
ISSN: 1058-7497
Publication date: 18 September 2017
This content is currently only available as a PDF
Citation
(2017), "Index", Advances in Taxation (Advances in Taxation, Vol. 24), Emerald Publishing Limited, Leeds, pp. 271-274. https://doi.org/10.1108/S1058-749720170000024009
Publisher
:Emerald Publishing Limited
Copyright © 2017 Emerald Publishing Limited
INDEX
Accelerated Recovery System
, 126
Accounting and Auditing Enforcement Releases (AAERs)
, 44, 56, 73
Aggregate capital expenditures
, 133–135
Aggressive book reporting
, 38–46, 48
Aggressive tax reporting
, 38–43, 46, 48, 51–56
Alternative environmental uncertainty measure
, 105–107
American Taxpayer Relief Act of 2012
, 202
ANCOVA
, 182, 185–186, 221–222
Annual tax-compliance costs
, 202
ASC 740
, 6
See also Financial Accounting Standard No. 109 (FAS 109)
Attitudes towards compliance
, 182–186
Attitude towards compliance
, 169–170
Baby Boomer generation
, 166, 170
Bloomberg BNA (Bloomberg BNA, 2014)
, 131
Bonus deprecation
, 130
Bonus depreciation
, 126, 127, 128, 129, 130, 131, 132, 133, 150–151
Bonus depreciation enactment
, 133–135
Book effective tax rate
, 91
Book-tax conformity
, 42
Book-tax differences (BTD)
, 13, 52
Book-tax relation
, 40–42
Business investments
, 129
Capacity utilization
, 152
Capacity utilization variable
, 140
Capital expenditures
, 127, 128, 129, 130, 131, 132, 135, 137–147, 149
CEAs. See Cumulative effect adjustments (CEAs)
Client Compliance Measurement Program
, 211
Client demographic variables
, 201
Client–preparer expectation gap
, 206
Client–preparer relationship
, 202
Clients, tax-preparer perceptions of
, 201
Client vs. tax-preparer gaps
, 200
Communication gap
, 204
Compliance costs
, 234–238, 241, 244, 245
Compliance questions
, 173–174
Corporate income tax compliance costs
, 234, 250–257
Corporate innovation
, 116–117
Corporate tax avoidance
, 84, 87, 93
Corporate taxes
, 233, 238, 239
Correlation analysis
, 219–220
Covariates
, 174–175
Covenant slack
, 4, 10, 13, 24, 25
Creditors value tax aggressiveness
, 3
Cumulative effect adjustments (CEAs)
, 2, 3, 9
Customer gap
, 204
Data Envelopment Analysis (DEA)
, 92
Debt covenants
, 8–9
Debt covenant violation
, 4, 5, 17
Debt policy
, 116
Dependent variable (DFIN)
, 73
Despite tax preparation costs
, 206
Discretionary accruals (DFIN)
, 45, 51
DTAX
, 38, 47, 48
Earnings and taxable income
, 46
Economic Recovery Tax Act of 1981
, 126
Economic stimulus
, 127, 158
Effective tax rates (ETR)
, 42, 52
Enrolled Agents (EAs)
, 202
Environmental uncertainty
, 84, 86–90, 118
proxies of
, 90–91
Environmental uncertainty (EU)
, 83, 84–89, 90–91, 93, 99, 100, 101, 102
Equity questions
, 173
Estimated probability of fraud
, 48, 51, 72
ETR. See Effective tax rates (ETR)
European Commission
, 239
Federal income tax
, 126
Federal income tax filings
, 135–137
FIN 48. See Financial Interpretation No. 48 (FIN 48)
Financial Accounting Foundation
, 5
Financial Accounting Standard No. 109 (FAS 109)
, 6
Financial Accounting Standards Board
, 2
Financial Interpretation No. 48 (FIN 48)
, 6–8
cost of debt analysis
, 2, 24–30
data and sample selection
, 11–12
debt
, 9–10
descriptive statistics and univariate results
, 17–21
discretionary accruals
, 14
financial covenant violations
, 2
financial statement benefits
, 6
foreign operations
, 14
market response
, 11
multivariate analyses
, 3
multivariate results
, 21–24
negative cumulative equity
, 3
research design
, 12–17
stock market reaction
, 11
Financial statement fraud
, 38, 45, 48, 51, 55, 56, 70, 72
Firms’ capital expenditures
, 153
Firm’s financial sophistication
, 108
Firm specific and economic variables
, 137–147
Foreign income (FI)
, 93
Fraud
estimated probability of
, 48, 51, 72
financial statement
, 38, 45, 48, 51, 55, 56, 70, 72
GAAP. See Generally Accepted Accounting Principles (GAAP)
Gaps model of service quality
, 203, 204, 205
Gaps Model of Service Quality
, 210
GDP. See Gross domestic product (GDP)
Gender perceptual differences, post Hoc assessment of
, 223–225
General Linear Model (GLM)
, 215–216
Generally Accepted Accounting Principles (GAAP)
, 43, 73
Generational groups
, 172
Generational research
, 165–167, 186
Greece, tax compliance costs
, 234, 238, 239, 242
Greek corporate tax legislation
, 238
Greek economy
, 258
Greek tax system
, 239, 242, 249
Gross domestic product (GDP)
, 135
Income tax
, 6, 9
Income tax compliance costs
, 244–247
Industry-based quintile ranking
, 92
Innovation efficiency
, 116
Innovation-efficient firms
, 85
Internal Revenue Code (IRC)
, 126
Internal Revenue Service (IRS)
, 2, 128, 138, 236
Internal Revenue Service commissioned Harris and Associates
, 169
Internal tax compliance costs
, 244
IRC. See Internal Revenue Code (IRC)
IRS. See Internal Revenue Service (IRS)
IRS Protect (PGAP)
, 215
IRS Protection Gap (DV)
, 214
Legal and accounting community
, 30
Legal Compliance (LGAP)
, 215
Legal Compliance Gap (DV)
, 214
Limited liability companies (EPE)
, 242
Listening gap
, 204, 210
Managerial ability
, 85, 89
Market ratio
, 13
Market response
, 28–30
Market-to-book ratio (MTB)
, 93
Measuring book and tax reporting aggressiveness
, 49, 53, 54, 58, 59, 60, 66, 67
Millennial generation
, 166–167
Millennials
, 164, 165, 172, 182
MTB. See Market-to-book ratio (MTB)
Multicollinearity
, 154
National Insurance Contributions (NIC)
, 235
Negative stock price reaction
, 42
Ordinary least quares (OLS) regressions
, 252
Pay-As-You-Earn (PAYE)
, 235
Perceived fairness
, 175–182
Perceptions of tax-preparer advocacy
, 203, 219
Performance gap
, 204
Population estimates
, 247–249
Positive bonus depreciation effect
, 130
Property, plant and equipment (PPE), research
, 93
Protecting Americans from Tax Hikes (PATH) Act of 2015
, 127, 128
Public limited liability companies
, 242
Qualtrics
, 170
Regression analysis
, 220–223
Regression Analysis Variables
, 215–216
Return on asset (ROA)
, 93
Revenue Act of 1962
, 129
Revenue growth
, 13
Sarbanes Oxley Act (SOX)
, 57
Save Money Gap (DV)
, 214
Save Time Gap (DV)
, 214
Saving Money (MGAP)
, 214
Saving Time (TGAP)
, 215
SCM. See Standard Cost Model (SCM)
Securities and Exchange Commission (SEC)
, 138
Service design and standards gap
, 204
Standard Cost Model (SCM)
, 234, 239
Supplemental analysis
, 186–187
Tax accounting
, 6
Tax avoidance
, 84, 85, 87, 88, 89, 91–92, 103–104
Tax client expectations
, 203, 207
Tax clients
, 200, 201, 209, 210, 213, 216, 228, 229
Tax compliance
, 164, 165
Tax-compliance costs
, 202, 234–238, 236, 241, 244, 245
Tax costs
, 42
Tax fairness
, 167–169
Tax incentive
, 130, 131
Taxpayer Gender
, 216
Taxpayer Motivation Scale (TMS)
, xiii–xiv, 200, 207, 209, 211
Tax-preparation expectation gap
, 210
Tax-preparer perceptions
, 201, 214
Tax preparers
, 200, 201, 202, 203, 204, 206, 207, 210, 212, 213, 214, 217
Tax preparer sample characteristics
, 213
Tax-preparer services
, 200
Tax theory
, 116
Time valuation
, 243–244
Two-stage least squares (2SLS) regression analysis
, 85, 108
Uncertain tax benefits (UTBs)
, 2, 3, 85
United States Congress
, 127, 128
Variable definitions, FIN
, 48, 15
Wage costs
, 244
World War II
, 166
- Prelims
- Market Response to FIN 48 Adoption: A Debt Covenant Theory
- Reconciling the Conflicting Results of Prior Research on the Relation between Aggressive Book and Tax Reporting
- Environmental Uncertainty and Tax Avoidance
- Impact of Bonus Depreciation on Capital Expenditures
- Generational Differences in Perceptions of Tax Fairness and Attitudes Towards Compliance
- Demand for Tax-Preparation Services: An Exploratory Examination of Client Versus Tax-Preparer Expectation Gaps
- Corporate Income Tax Compliance Costs and their Determinants: Evidence from Greece
- Index