Tax Avoidance and the Implications of Weak Internal Controls

@inproceedings{Bauer2016TaxAA,
  title={Tax Avoidance and the Implications of Weak Internal Controls},
  author={Andrew M. Bauer},
  year={2016}
}
I examine whether corporate tax avoidance is associated with internal control weaknesses (ICWs) disclosed under the Sarbanes-Oxley Act (SOX). ICWs disclosed under SOX are frequently related to a firm's tax function. When pervasive ICWs exist, the likelihood increases that these frequent tax-related ICWs spill over from financial reporting issues to tax avoidance objectives. Thus, my research helps corporate stakeholders understand the implications of internal controls beyond simply financial… CONTINUE READING

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