TY  - CHAP
AB  - Abstract We examine the relationship between tax-related accounting misstatements and changes in the uncertain tax benefits accrual account in the year of the disclosure of a misstatement. We find that the disclosure of a tax-related misstatement is associated with an increase in unrecognized tax benefits during that year. We show that the increase in unrecognized tax benefits in the year of disclosure is from uncertain tax positions taken in prior periods. Overall, this finding is consistent with increase in financial reporting conservatism upon disclosure of tax-related accounting misstatement.
VL  - 27
SN  - 978-1-83909-185-8, 978-1-83909-186-5/1058-7497
DO  - 10.1108/S1058-749720200000027002
UR  - https://doi.org/10.1108/S1058-749720200000027002
AU  - Tanyi Paul N.
AU  - Klaus J. Philipp
AU  - Burton Hughlene
ED  - John Hasseldine
PY  - 2020
Y1  - 2020/01/01
TI  - Tax-Related Accounting Restatements and Tax Contingency Reporting
T2  - Advances in Taxation
T3  - Advances in Taxation
PB  - Emerald Publishing Limited
SP  - 43
EP  - 72
Y2  - 2024/04/26
ER  -