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Tax avoidance and firm risk in China: a pitch

Yuqiang Cao (School of Accounting and Institute of Audit Governance and Risk Control Research, Guangdong University of Foreign Studies, Guangzhou, China)
Zhuoan Feng (School of Accounting, Finance and Economics, University of Waikato, Hamilton, New Zealand)
Meiting Lu (Department of Accounting and Corporate Governance, Macquarie University, North Ryde, Australia)
Yaowen Shan (Accounting Discipline Group, University of Technology Sydney, Sydney, Australia)

Accounting Research Journal

ISSN: 1030-9616

Article publication date: 9 December 2020

Issue publication date: 8 February 2021

645

Abstract

Purpose

This paper aims to provide a critical discussion of the application of the research pitching template developed by Professor Robert Faff to a research topic of tax avoidance and firm risk. This letter provides a brief commentary on using the pitching template and discusses personal reflections on the pitching process.

Design/methodology/approach

This pitching research letter applies Faff’s pitching template and provides a critical commentary of the pitching process.

Findings

The team found that Faff’s pitching template is a valuable tool for conceiving research ideas. It helped the authors to identify, develop and articulate key aspects of the project. Further, they believe that completing the template was a beneficial and rewarding exercise, especially for early-career researchers.

Originality/value

This pitching research letter is tied to the team’s research idea that was pitched at the 2020 AFAANZ “Shark Tank” event. It provides original commentary on the use of Faff’s pitching template. It is not meant to retrofit published papers.

Keywords

Acknowledgements

The authors are grateful for suggestions by Lien Duong (the editor) and two anonymous reviewers. They appreciate the support of Ellie Chapple in encouraging this project. They acknowledge the suggestions of Robert Faff, Tom Smith, and Marvin Wee as well as the comments of attendees at the 2020 AFAANZ “Shark Tank” event.

Yuqiang Cao acknowledges the financial support from Natural Science Foundation of China (grant number: 72072045 71972057), and Guangdong Soft-Science Foundation of Department of Science and Technology of Guangdong Province (grant number: 2019A101002090)

Citation

Cao, Y., Feng, Z., Lu, M. and Shan, Y. (2021), "Tax avoidance and firm risk in China: a pitch", Accounting Research Journal, Vol. 34 No. 1, pp. 119-124. https://doi.org/10.1108/ARJ-08-2020-0280

Publisher

:

Emerald Publishing Limited

Copyright © 2020, Emerald Publishing Limited

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