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The politics of tax accounting in the United States: evidence from the Taxpayer Relief Act of 1997

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  • Roberts, Robin W.
  • Bobek, Donna D.

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  • Roberts, Robin W. & Bobek, Donna D., 2004. "The politics of tax accounting in the United States: evidence from the Taxpayer Relief Act of 1997," Accounting, Organizations and Society, Elsevier, vol. 29(5-6), pages 565-590.
  • Handle: RePEc:eee:aosoci:v:29:y:2004:i:5-6:p:565-590
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    References listed on IDEAS

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    1. Kroszner, Randall S & Stratmann, Thomas, 1998. "Interest-Group Competition and the Organization of Congress: Theory and Evidence from Financial Services' Political Action Committees," American Economic Review, American Economic Association, vol. 88(5), pages 1163-1187, December.
    2. Benston, George J., 1982. "An analysis of the role of accounting standards for enhancing corporate governance and social responsibility," Journal of Accounting and Public Policy, Elsevier, vol. 1(1), pages 5-17.
    3. Armstrong, Peter, 1991. "Contradiction and social dynamics in the capitalist agency relationship," Accounting, Organizations and Society, Elsevier, vol. 16(1), pages 1-25.
    4. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
    5. Tinker, Anthony, 1984. "Theories of the state and the state of accounting: Economic reductionism and political voluntarism in accounting regulation theory," Journal of Accounting and Public Policy, Elsevier, vol. 3(1), pages 55-74.
    6. Shackelford, Douglas A. & Shevlin, Terry, 2001. "Empirical tax research in accounting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 321-387, September.
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    Cited by:

    1. Charles Cho & Martin Martens & Hakkyun Kim & Michelle Rodrigue, 2011. "Astroturfing Global Warming: It Isn’t Always Greener on the Other Side of the Fence," Journal of Business Ethics, Springer, vol. 104(4), pages 571-587, December.
    2. repec:eee:crpeac:v:19:y:2008:i:7:p:987-1003 is not listed on IDEAS
    3. repec:kap:jbuset:v:142:y:2017:i:2:d:10.1007_s10551-016-3143-5 is not listed on IDEAS
    4. repec:eee:aosoci:v:66:y:2018:i:c:p:45-59 is not listed on IDEAS
    5. Alon, Anna & Dwyer, Peggy D., 2016. "SEC's acceptance of IFRS-based financial reporting: An examination based in institutional theory," Accounting, Organizations and Society, Elsevier, vol. 48(C), pages 1-16.
    6. repec:eee:crpeac:v:32:y:2015:i:c:p:78-87 is not listed on IDEAS
    7. Shane Leong & James Hazelton & Cynthia Townley, 2013. "Managing the Risks of Corporate Political Donations: A Utilitarian Perspective," Journal of Business Ethics, Springer, vol. 118(2), pages 429-445, December.
    8. repec:eee:crpeac:v:43:y:2017:i:c:p:20-46 is not listed on IDEAS
    9. Thornburg, Steven & Roberts, Robin W., 2008. "Money, politics, and the regulation of public accounting services: Evidence from the Sarbanes-Oxley Act of 2002," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 229-248.

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