Are State Tax Amnesty Programs Associated With Financial Reporting Irregularities?

Authors

Neal Buckwalter, Grand Valley State University
Nathan Y. Sharp, Texas A&M University
Jaron H. Wilde, Texas A&M University
David A. Wood, Brigham Young University - ProvoFollow

Keywords

tax amnesty, financial reporting irregularities, tax authorities, enforcement

Original Publication Citation

Buckwalter, N., N. Y. Sharp, J. H. Wilde, and D. A. Wood. 2014. Are state tax amnesty programs associated with increases in financial reporting irregularities? Public Finance Review, 42 (6): 774-799. DOI: 10.1177/1091142113499397.

BYU ScholarsArchive Citation

Buckwalter, Neal; Sharp, Nathan Y.; Wilde, Jaron H.; and Wood, David A., "Are State Tax Amnesty Programs Associated With Financial Reporting Irregularities?" (2014). Faculty Publications. 8295.
https://scholarsarchive.byu.edu/facpub/8295

Document Type

Peer-Reviewed Article

Publication Date

2014

Publisher

Public Finance Review

Language

English

College

Marriott School of Business

Department

Accountancy

University Standing at Time of Publication

Full Professor

Copyright Use Information

https://lib.byu.edu/about/copyright/