Do IRS Audits Deter Corporate Tax Avoidance?

We extend research on the determinants of corporate tax avoidance to include the role of Internal Revenue Service (IRS) monitoring. Our evidence from large samples implies that U.S. public firms undertake less aggressive tax positions when tax enforcement is stricter. Reflecting its first-order econ...

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Bibliographic Details
Published in:The Accounting review 2012-09, Vol.87 (5), p.1603-1639
Main Authors: Hoopes, Jeffrey L., Mescall, Devan, Pittman, Jeffrey A.
Format: Article
Language:English
Subjects:
Audits
Business audits
Business structures
Cash
Corporate governance
Corporate income taxes
Corporate taxation
Corporate taxes
Economic impact
Economic impact analysis
Enforcement
Estimated taxes
Experimental methods
Government agencies
Income taxes
Management audits
Panel data
Public companies
Public sector
Rates
Size of enterprise
Studies
Tax audits
Tax avoidance
Tax rates
Taxation
U.S.A
Variables
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