Accepted by Philip Berger. We appreciate constructive comments on an earlier version of this paper from Andy Bauer, Paul Beck, Amy Dunbar, Scott Dyreng, Steve Gill, Jeffrey Hoopes, Devan Mescall, Tom Omer, Stephen Powers, Casey Schwab, and participants at the ATA Annual Meeting and the AAA Annual Meeting. Hou Qingchuan and Franklin Hao provided excellent research assistance. Petro Lisowsky (Jeffrey Pittman) gratefully acknowledges generous financial support from the PricewaterhouseCoopers Faculty Fellowship (Canada's Social Sciences and Humanities Research Council, the CMA Professorship, and the Chair in Corporate Governance and Transparency).
Tax Aggressiveness and Accounting Fraud
Version of Record online: 28 JAN 2013
Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2013
Journal of Accounting Research
Volume 51, Issue 4, pages 739–778, September 2013
How to Cite
LENNOX, C., LISOWSKY, P. and PITTMAN, J. (2013), Tax Aggressiveness and Accounting Fraud. Journal of Accounting Research, 51: 739–778. doi: 10.1111/joar.12002
- Issue online: 12 JUL 2013
- Version of Record online: 28 JAN 2013
- Accepted manuscript online: 17 DEC 2012 10:44AM EST
- Manuscript Accepted: 3 DEC 2012
- Manuscript Received: 2 MAR 2012
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