Paper / Taxation

Lucia N Smeal, Georgia State University

John D Rossi, Moravian College

J. Kent Poff, University of North Georgia

Kerry Katharine Inger, Auburn University

Candace Witherspoon, Valdosta State University

Fiscal Year-Ends and Tax Avoidance - Lingxiang Li, State University of New York-Old Westbury; Ken Winkelman, SUNY-Old Westbury; Jeff D'Amico, SUNY-Old Westbury

An Examination of Tax-Related Restatements, Aggressive Tax Reporting, and Tax-Related Material Weaknesses - Kerry Katharine Inger, Auburn University; Michele Dawn Meckfessel, Case Western Reserve University; John J. Maher, Virginia Tech University

Managerial Ability and Tax Avoidance - Qiang Wu, Rensselaer Polytechnic Institute; Xian Sun, Johns Hopkins University; Bill Francis, Rensselaer Polytechnic Institute

An Examination of State Pensions by Total State Expenditures, State Budget Deficit, and Red v. Blue State - Don Chamberlain, Murray State University; Murphy Smith, Murray State University; Randall B. Bunker, Murray State University