Tax Reporting

Tax Reporting is a specialized domain within the broader field of Corporate Reporting that pertains specifically to the systematic disclosure of an organization’s tax positions, liabilities, and compliance information in accordance with statutory and regulatory requirements, thereby distinguishing it from general financial or non-compliance-related reporting practices.

913

Publications

56.4K

Citations

1.4K

Authors

688

Institutions

Publications per year

2017–2026

369

Parents

Corporate ReportingTax Accounting

Children

Corporate Tax Aggressiveness DisclosureCurrent Tax ReportingDeferred Tax ReportingEffective Tax Rate ReportingIncome Tax Footnote DisclosureInternational Tax ReportingMandatory Tax DisclosurePublic Tax ReportingTax Accrual QualityTax Audit Risk Reporting

Publications

913

Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting

Mary Margaret Frank, Luann J. Lynch, Sonja O. Rego · The Accounting Review · 2009 · 1.5K citations

Business, Accountancy, Tax Law +15

Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark

Henrik Kleven, Martin Knudsen, Claus Thustrup Kreiner et al. · Econometrica · 2011 · 1.2K citations · Full text

Public Affairs, Accountancy, Public Finance +17

An Examination of Corporate Tax Shelter Participants

Ryan J. Wilson · The Accounting Review · 2009 · 1.2K citations

Business, Accountancy, Corporate Governance +13

Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets

Feng Chen, Ole‐Kristian Hope, Qingyuan Li et al. · The Accounting Review · 2011 · 1.2K citations

Business, Accountancy, Finance +15

Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts*

Dan S. Dhaliwal, Cristi A. Gleason, Lillian F. Mills · Contemporary Accounting Research · 2004 · 649 citations · Full text

Business, Accountancy, Accounting +15

1–5 of 913

Authors

1.4K

LF
Lillian F. Mills
The University of Texas at Austin, United States
31 publications · 3.6K citations
27
h-index
MH
Michelle Hanlon
Massachusetts Institute of Technology, United States
18 publications · 2.5K citations
18
h-index
TS
Terry Shevlin
University of California, Irvine, United States
19 publications · 1.9K citations
17
h-index
TC
Thomas C. Omer
University of Nebraska–Lincoln, United States
17 publications · 1.5K citations
15
h-index
JS
Joel Slemrod
University of Michigan, United States
15 publications · 1K citations
15
h-index

1–5 of 1.4K

Institutions

688

1–8 of 688

Venues

SSRN Electronic Journal
Repository · 160 publications · 6.2K citations
41
h-index
The Accounting Review
47 publications · 10.4K citations
40
h-index
Journal of the American Taxation Association
44 publications · 2.2K citations
24
h-index
Contemporary Accounting Research
CAR · 27 publications · 2.6K citations
24
h-index
National Tax Journal
NTJ · 30 publications · 2.6K citations
22
h-index

1–5