Bridget Stomberg

TL;DR: In this article, the authors examine the extent to which the reserve for unrecognized tax benefits consistently reflects uncertain tax avoidance and find significant variation in the tax accruals meant to represent uncertain tax positions.

TL;DR: In this paper, the authors examine how the uniform rules of FIN 48, which governs accounting for income tax uncertainty, affect the relevance of income tax accounting and find no evidence that FIN 48 increased the ability of tax expense to predict future tax cash flows.

TL;DR: In this paper, the authors propose that auditor-provided tax services (tax NAS) improve internal control quality by accelerating audit firm awareness of transactions material to the financial statements and find that companies purchasing tax NAS are significantly less likely to disclose a material weakness and that this result is not due to auditor independence impairment.

TL;DR: In this paper, a large-sample empirical study examines the media coverage of corporate taxes and identifies the factors that contribute to this phenomenon, but no large-scale empirical study is available.

TL;DR: In this article, the authors propose that auditor-provided tax services (tax NAS) improve internal control quality by accelerating audit firm awareness of transactions material to the financial statements, and find that companies purchasing tax NAS are significantly less likely to disclose a material weakness and that this result is not due to auditor independence impairment.