{"id":"https://openalex.org/W4394861129","doi":"https://doi.org/10.2308/jata-2022-009","title":"IRS Enforcement and Voluntary Tax Disclosure","display_name":"IRS Enforcement and Voluntary Tax Disclosure","publication_year":2024,"publication_date":"2024-04-16","ids":{"openalex":"https://openalex.org/W4394861129","doi":"https://doi.org/10.2308/jata-2022-009"},"language":"en","primary_location":{"id":"doi:10.2308/jata-2022-009","doi":"https://doi.org/10.2308/jata-2022-009","is_oa":true,"landing_page_url":"https://doi.org/10.2308/jata-2022-009","pdf_url":"https://publications.aaahq.org/jata/article-pdf/doi/10.2308/JATA-2022-009/106190/jata-2022-009.pdf","source":{"id":"https://openalex.org/S6014304","display_name":"Journal of the American Taxation Association","issn_l":"0198-9073","issn":["0198-9073","1558-8017"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-1","poland-100","russia-white-list-2"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Journal of the American Taxation Association","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://publications.aaahq.org/jata/article-pdf/doi/10.2308/JATA-2022-009/106190/jata-2022-009.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5055147660","display_name":"Anne C. Ehinger","orcid":"https://orcid.org/0000-0002-9062-9720","observed_orcids":["https://orcid.org/0000-0002-9062-9720"]},"institutions":[{"id":"https://openalex.org/I103163165","display_name":"Florida State University","ror":"https://ror.org/05g3dte14","country_code":"US","type":"education","lineage":["https://openalex.org/I103163165"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Anne Ehinger","raw_affiliation_strings":["Florida State University, Tallahasse, FL 32306, United States","Florida State University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Florida State University, Tallahasse, FL 32306, United States","institution_ids":["https://openalex.org/I103163165"]},{"raw_affiliation_string":"Florida State University","institution_ids":["https://openalex.org/I103163165"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5102984971","display_name":"Joshua A. Lee","orcid":"https://orcid.org/0009-0001-9737-5997","observed_orcids":["https://orcid.org/0009-0001-9737-5997"]},"institutions":[{"id":"https://openalex.org/I100005738","display_name":"Brigham Young University","ror":"https://ror.org/047rhhm47","country_code":"US","type":"education","lineage":["https://openalex.org/I100005738"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Joshua A. Lee","raw_affiliation_strings":["Brigham Young University, United States","Brigham Young University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Brigham Young University, United States","institution_ids":["https://openalex.org/I100005738"]},{"raw_affiliation_string":"Brigham Young University","institution_ids":["https://openalex.org/I100005738"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5011166235","display_name":"Bridget Stomberg","orcid":"https://orcid.org/0000-0001-6729-7142","observed_orcids":["https://orcid.org/0000-0001-6729-7142"]},"institutions":[{"id":"https://openalex.org/I4210119109","display_name":"Indiana University Bloomington","ror":"https://ror.org/02k40bc56","country_code":"US","type":"education","lineage":["https://openalex.org/I4210119109","https://openalex.org/I592451"]},{"id":"https://openalex.org/I592451","display_name":"Indiana University","ror":"https://ror.org/01kg8sb98","country_code":"US","type":"education","lineage":["https://openalex.org/I592451"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Bridget Stomberg","raw_affiliation_strings":["Indiana University - Kelley School of Business, 1309 East Tenth Street, Indianapolis, IN 47405-1701, United States","Indiana University Bloomington"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Indiana University - Kelley School of Business, 1309 East Tenth Street, Indianapolis, IN 47405-1701, United States","institution_ids":["https://openalex.org/I4210119109","https://openalex.org/I592451"]},{"raw_affiliation_string":"Indiana University Bloomington","institution_ids":["https://openalex.org/I4210119109"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5080838658","display_name":"Erin Towery","orcid":"https://orcid.org/0000-0003-2884-9033","observed_orcids":["https://orcid.org/0000-0003-2884-9033"]},"institutions":[{"id":"https://openalex.org/I165733156","display_name":"University of Georgia","ror":"https://ror.org/00te3t702","country_code":"US","type":"education","lineage":["https://openalex.org/I165733156"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Erin Towery","raw_affiliation_strings":["University of Georgia, Terry College of Business, Athens, GA 30602-6254, United States","University of Georgia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Georgia, Terry College of Business, Athens, GA 30602-6254, United States","institution_ids":["https://openalex.org/I165733156"]},{"raw_affiliation_string":"University of Georgia","institution_ids":["https://openalex.org/I165733156"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":5,"corresponding_author_ids":["https://openalex.org/A5055147660"],"corresponding_institution_ids":["https://openalex.org/I103163165"],"apc_list":null,"apc_paid":null,"fwci":4.9795,"has_fulltext":true,"cited_by_count":16,"citation_normalized_percentile":{"value":0.94740208,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"47","issue":"1","first_page":"85","last_page":"119"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.8901000022888184,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.8901000022888184,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.08990000188350677,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.0035000001080334187,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/irs-enforcement","display_name":"IRS enforcement","score":0.8880000114440918},{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.9739999771118164},{"id":"https://openalex.org/keywords/quarterly-earnings-announcements","display_name":"quarterly earnings announcements","score":0.8820000290870667},{"id":"https://openalex.org/keywords/conference-calls","display_name":"conference calls","score":0.7910000085830688},{"id":"https://openalex.org/keywords/tax-authorities","display_name":"tax authorities","score":0.5979999899864197},{"id":"https://openalex.org/keywords/information-environment","display_name":"information environment","score":0.6919999718666077},{"id":"https://openalex.org/keywords/analysts","display_name":"analysts","score":0.4490000009536743},{"id":"https://openalex.org/keywords/tax-disclosure","display_name":"tax information disclosure","score":0.3179999887943268}],"concepts":[{"id":"https://openalex.org/C2779777834","wikidata":"https://www.wikidata.org/wiki/Q4202277","display_name":"Enforcement","level":2,"score":0.819884181022644},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.703388512134552},{"id":"https://openalex.org/C2779055846","wikidata":"https://www.wikidata.org/wiki/Q7940976","display_name":"Voluntary disclosure","level":2,"score":0.6982884407043457},{"id":"https://openalex.org/C26077564","wikidata":"https://www.wikidata.org/wiki/Q1910318","display_name":"Turnover","level":2,"score":0.6723148822784424},{"id":"https://openalex.org/C2776889888","wikidata":"https://www.wikidata.org/wiki/Q1135789","display_name":"Unintended consequences","level":2,"score":0.5837501287460327},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.582326352596283},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5545147657394409},{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.5341175198554993},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.4712546169757843},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.42843329906463623},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.3209954500198364},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.30127352476119995},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.19988465309143066},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.1849096119403839},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.10341405868530273},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.07293331623077393},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.2308/jata-2022-009","doi":"https://doi.org/10.2308/jata-2022-009","is_oa":true,"landing_page_url":"https://doi.org/10.2308/jata-2022-009","pdf_url":"https://publications.aaahq.org/jata/article-pdf/doi/10.2308/JATA-2022-009/106190/jata-2022-009.pdf","source":{"id":"https://openalex.org/S6014304","display_name":"Journal of the American Taxation Association","issn_l":"0198-9073","issn":["0198-9073","1558-8017"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-1","poland-100","russia-white-list-2"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Journal of the American Taxation Association","raw_type":"journal-article"},{"id":"doi:10.2139/ssrn.3009390","doi":"https://doi.org/10.2139/ssrn.3009390","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.3009390","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"}],"best_oa_location":{"id":"doi:10.2308/jata-2022-009","doi":"https://doi.org/10.2308/jata-2022-009","is_oa":true,"landing_page_url":"https://doi.org/10.2308/jata-2022-009","pdf_url":"https://publications.aaahq.org/jata/article-pdf/doi/10.2308/JATA-2022-009/106190/jata-2022-009.pdf","source":{"id":"https://openalex.org/S6014304","display_name":"Journal of the American Taxation Association","issn_l":"0198-9073","issn":["0198-9073","1558-8017"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-1","poland-100","russia-white-list-2"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Journal of the American Taxation Association","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4394861129.pdf","grobid_xml":"https://content.openalex.org/works/W4394861129.grobid-xml"},"referenced_works_count":66,"referenced_works":["https://openalex.org/W43041617","https://openalex.org/W206890942","https://openalex.org/W1564392604","https://openalex.org/W1565983301","https://openalex.org/W1810954480","https://openalex.org/W1950547531","https://openalex.org/W1998689051","https://openalex.org/W2039479473","https://openalex.org/W2053255614","https://openalex.org/W2057285392","https://openalex.org/W2076480217","https://openalex.org/W2088410979","https://openalex.org/W2099495326","https://openalex.org/W2113863478","https://openalex.org/W2138067662","https://openalex.org/W2138173710","https://openalex.org/W2144588069","https://openalex.org/W2159931808","https://openalex.org/W2166213097","https://openalex.org/W2322238852","https://openalex.org/W2334959554","https://openalex.org/W2489575893","https://openalex.org/W2549324540","https://openalex.org/W2616975005","https://openalex.org/W2623365568","https://openalex.org/W2750514253","https://openalex.org/W2883140202","https://openalex.org/W2898309145","https://openalex.org/W2907850622","https://openalex.org/W2919224840","https://openalex.org/W2921817372","https://openalex.org/W2966726953","https://openalex.org/W3099023476","https://openalex.org/W3120210705","https://openalex.org/W3121473086","https://openalex.org/W3122047821","https://openalex.org/W3122158583","https://openalex.org/W3122215823","https://openalex.org/W3122489471","https://openalex.org/W3122691203","https://openalex.org/W3122879234","https://openalex.org/W3123024198","https://openalex.org/W3123123374","https://openalex.org/W3123870976","https://openalex.org/W3123872135","https://openalex.org/W3123926808","https://openalex.org/W3124135940","https://openalex.org/W3124397182","https://openalex.org/W3124423437","https://openalex.org/W3124934643","https://openalex.org/W3125170781","https://openalex.org/W3125189520","https://openalex.org/W3125268367","https://openalex.org/W3125290062","https://openalex.org/W3126048100","https://openalex.org/W3176561552","https://openalex.org/W3184234503","https://openalex.org/W4233445431","https://openalex.org/W4235328403","https://openalex.org/W4235840729","https://openalex.org/W4245045968","https://openalex.org/W4280612585","https://openalex.org/W4291114417","https://openalex.org/W4297921811","https://openalex.org/W4368342524","https://openalex.org/W4398152059"],"related_works":["https://openalex.org/W2752447781","https://openalex.org/W4415756536","https://openalex.org/W7052450844","https://openalex.org/W7139693543","https://openalex.org/W6945765379","https://openalex.org/W7214322258","https://openalex.org/W2923112128","https://openalex.org/W4414953552","https://openalex.org/W3175130694","https://openalex.org/W4406873361"],"abstract_inverted_index":{"ABSTRACT":[0],"Although":[1],"voluntary":[2,37,56,69,99,112],"tax":[3,19,25,28,38,57,70,84,102,113],"disclosures":[4,39,71,100,114],"can":[5,22],"improve":[6],"firms\u2019":[7],"information":[8,138],"environments":[9],"and":[10,44,68],"reduce":[11],"financial":[12],"statement":[13],"users\u2019":[14],"costs":[15,97],"of":[16,36,51,78,83,98,121,133],"processing":[17],"complex":[18],"information,":[20],"they":[21],"also":[23],"inform":[24],"authorities":[26],"about":[27,94],"avoidance":[29],"strategies.":[30],"This":[31],"study":[32],"explores":[33],"the":[34,49,76,95,119,137,146,150],"content":[35],"during":[40],"quarterly":[41],"earnings":[42],"announcements":[43],"conference":[45],"calls":[46],"to":[47,101],"examine":[48],"effect":[50,132],"IRS":[52,66,123,134],"enforcement":[53,67,135],"on":[54,136],"managers\u2019":[55],"disclosure":[58],"decisions.":[59],"We":[60],"estimate":[61],"a":[62],"negative":[63,131],"relation":[64],"between":[65],"that":[72],"is":[73],"concentrated":[74],"in":[75,149],"subset":[77],"firms":[79],"with":[80,90,111],"high":[81],"levels":[82],"avoidance.":[85],"These":[86],"results":[87,109,127],"are":[88,143],"consistent":[89,110],"managers":[91],"having":[92],"concerns":[93],"potential":[96],"authorities.":[103],"In":[104],"supplemental":[105],"analysis,":[106],"we":[107],"find":[108],"benefiting":[115],"analysts,":[116],"but":[117],"at":[118],"cost":[120],"increasing":[122],"attention.":[124],"Collectively,":[125],"our":[126],"suggest":[128],"an":[129],"unintended":[130],"environment.":[139],"Data":[140,142],"Availability:":[141],"available":[144],"from":[145],"sources":[147],"cited":[148],"text.":[151],"JEL":[152],"Classifications:":[153],"H25;":[154],"M41;":[155],"M48.":[156]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":3},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2024-04-17T00:00:00"}