Junwei Xia

Texas A&M University - Department of Accounting

430 Wehner

College Station, TX 77843-4353

United States

SCHOLARLY PAPERS

3

DOWNLOADS

993

SSRN CITATIONS

5

CROSSREF CITATIONS

5

Scholarly Papers (3)

What determines ETRs? The relative influence of tax and other factors

Kelley School of Business Research Paper No. 18-92
Number of pages: 50 Posted: 26 Nov 2018 Last Revised: 01 Jul 2021
University of North Texas, Indiana University - Kelley School of Business and Texas A&M University - Department of Accounting
Downloads 540 (70,213)

Abstract:

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Tax avoidance, effective tax rate, valuation allowance, goodwill impairments, FIN 48

What Determines ETRs? The Relative Influence of Tax and Other Factors

Contemporary Accounting Research, Forthcoming
Posted: 26 Jul 2021
University of North Texas, Indiana University - Kelley School of Business and Texas A&M University - Department of Accounting

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tax avoidance, effective tax rate, valuation allowance, goodwill impairments, FIN 48

2.

Companies’ Initial Estimates of the One-Time Transition Tax Imposed by the Tax Cuts and Jobs Act

Journal of the American Taxation Association, forthcoming (https://doi.org/10.2308/JATA-2021-021)
Number of pages: 47 Posted: 01 Apr 2019 Last Revised: 20 May 2022
University of Arizona - Department of Accounting, Virginia Tech, Virginia Tech, Indiana University - Kelley School of Business and Texas A&M University - Department of Accounting
Downloads 278 (150,476)
Citation 13

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Accounting for Income Taxes; Tax Cuts and Jobs Act; Bias

3.

Auditors’ Influence on Clients’ Accounting Estimates

Georgetown McDonough School of Business Research Paper No. 3920001
Number of pages: 52 Posted: 10 Sep 2021
Georgetown University - McDonough School of Business, Indiana University - Kelley School of Business, Indiana University - Kelley School of Business - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 175 (232,116)

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auditor influence, accounting estimates, tax reserves