“Fly alone, die alone”? The clan and the production of tax expertise
Author
Abstract
Suggested Citation
DOI: 10.1016/j.bar.2024.101382
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Maydew, Edward L., 2001. "Empirical tax research in accounting: A discussion," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 389-403, September.
- Prem Sikka, 2008. "Enterprise culture and accountancy firms: new masters of the universe," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 268-295, February.
- Anna Feller & Deborah Schanz, 2017. "The Three Hurdles of Tax Planning: How Business Context, Aims of Tax Planning, and Tax Manager Power Affect Tax Expense," Contemporary Accounting Research, John Wiley & Sons, vol. 34(1), pages 494-524, March.
- Hasseldine, John & Holland, Kevin & van der Rijt, Pernill, 2011. "The market for corporate tax knowledge," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(1), pages 39-52.
- Jennifer Blouin, 2014. "Defining and Measuring Tax Planning Aggressiveness," National Tax Journal, National Tax Association;National Tax Journal, vol. 67(4), pages 875-900, December.
- Trotman, Ken T. & Bauer, Tim D. & Humphreys, Kerry A., 2015. "Group judgment and decision making in auditing: Past and future research," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 56-72.
- Laurie J. Kirsch & Dong-Gil Ko & Mark H. Haney, 2010. "Investigating the Antecedents of Team-Based Clan Control: Adding Social Capital as a Predictor," Organization Science, INFORMS, vol. 21(2), pages 469-489, April.
- Hite, Peggy A. & McGill, Gary A., 1992. "An Examination of Taxpayer Preference for Aggressive Tax Advice," National Tax Journal, National Tax Association, vol. 45(4), pages 389-403, December.
- Laurie S. Kirsch, 1997. "Portfolios of Control Modes and IS Project Management," Information Systems Research, INFORMS, vol. 8(3), pages 215-239, September.
- Prem Sikka, 2010. "Smoke and mirrors: Corporate social responsibility and tax avoidance," Accounting Forum, Taylor & Francis Journals, vol. 34(3-4), pages 153-168, September.
- Mouna Hazgui & Marion Brivot, 2022. "Debating Ethics or Risks? An Exploratory Study of Audit Partners’ Peer Consultations About Ethics," Journal of Business Ethics, Springer, vol. 175(4), pages 741-758, February.
- Pentland, Brian T., 1993. "Getting comfortable with the numbers: Auditing and the micro-production of macro-order," Accounting, Organizations and Society, Elsevier, vol. 18(7-8), pages 605-620.
- Laurie J. Kirsch & V. Sambamurthy & Dong-Gil Ko & Russell L. Purvis, 2002. "Controlling Information Systems Development Projects: The View from the Client," Management Science, INFORMS, vol. 48(4), pages 484-498, April.
- Laurie J. Kirsch, 1996. "The Management of Complex Tasks in Organizations: Controlling the Systems Development Process," Organization Science, INFORMS, vol. 7(1), pages 1-21, February.
- Thomas Carrington & Bino Catasus, 2007. "Auditing Stories about Discomfort: Becoming Comfortable with Comfort Theory," European Accounting Review, Taylor & Francis Journals, vol. 16(1), pages 35-58.
- Elaine Doyle & Jane Frecknall Hughes & Barbara Summers, 2013. "An Empirical Analysis of the Ethical Reasoning of Tax Practitioners," Journal of Business Ethics, Springer, vol. 114(2), pages 325-339, May.
- Morris, Timothy & Empson, Laura, 1998. "Organisation and expertise: An exploration of knowledge bases and the management of accounting and consulting firms," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 609-624.
- Hite, Peggy A. & McGill, Gary A., 1992. "An Examination of Taxpayer Preference for Aggressive Tax Advice," National Tax Journal, National Tax Association;National Tax Journal, vol. 45(4), pages 389-403, December.
- Anesa, Mattia & Gillespie, Nicole & Spee, A. Paul & Sadiq, Kerrie, 2019. "The legitimation of corporate tax minimization," Accounting, Organizations and Society, Elsevier, vol. 75(C), pages 17-39.
- Ylönen, Matti & Laine, Matias, 2015. "For logistical reasons only? A case study of tax planning and corporate social responsibility reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 5-23.
- D. Eric Hirst & Lisa Koonce, 1996. "Audit Analytical Procedures: A Field Investigation," Contemporary Accounting Research, John Wiley & Sons, vol. 13(2), pages 457-486, September.
- Susan Addison & Frank Mueller, 2015. "The dark side of professions: the big four and tax avoidance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(8), pages 1263-1290, October.
- William G. Ouchi, 1979. "A Conceptual Framework for the Design of Organizational Control Mechanisms," Management Science, INFORMS, vol. 25(9), pages 833-848, September.
- Helen Rogers & Lynne Oats, 2022. "Transfer pricing: changing views in changing times," Accounting Forum, Taylor & Francis Journals, vol. 46(1), pages 83-107, January.
- Mats Alvesson, 1993. "Organizations As Rhetoric: Knowledge‐Intensive Firms And The Struggle With Ambiguity," Journal of Management Studies, Wiley Blackwell, vol. 30(6), pages 997-1015, November.
- Mulligan, Emer & Oats, Lynne, 2016. "Tax professionals at work in Silicon Valley," Accounting, Organizations and Society, Elsevier, vol. 52(C), pages 63-76.
- Sikka, Prem, 2010. "Smoke and mirrors: Corporate social responsibility and tax avoidance," Accounting forum, Elsevier, vol. 34(3), pages 153-168.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Rob Gleasure & Kieran Conboy & Lorraine Morgan, 2019. "Talking Up a Storm: How Backers Use Public Discourse to Exert Control in Crowdfunded Systems Development Projects," Information Systems Research, INFORMS, vol. 30(2), pages 447-465, June.
- Anesa, Mattia & Bressan, Alessandro, 2024. "SMEs tax minimization as shared responsibility," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 98(C).
- Bart A. De Jong & Katinka M. Bijlsma-Frankema & Laura B. Cardinal, 2014. "Stronger Than the Sum of Its Parts? The Performance Implications of Peer Control Combinations in Teams," Organization Science, INFORMS, vol. 25(6), pages 1703-1721, December.
- Sandeep Rustagi & William R. King & Laurie J. Kirsch, 2008. "Predictors of Formal Control Usage in IT Outsourcing Partnerships," Information Systems Research, INFORMS, vol. 19(2), pages 126-143, June.
- Downes, Rebecca & Daellenbach, Urs & Donnelly, Noelle, 2023. "Remote control: Attitude monitoring and informal control in distributed teams," Journal of Business Research, Elsevier, vol. 154(C).
- Donghwan Cho, 2019. "Exploring the Ambivalent Effects of Control Modes on Project Performance Dimensions in Software Development Outsourcing," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 9(1), pages 1-7, January.
- Kovermann, Jost & Velte, Patrick, 2019. "The impact of corporate governance on corporate tax avoidance—A literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 36(C), pages 1-1.
- Pankaj Nagpal & Andreas I. Nicolaou & Kalle Lyytinen, 2014. "Outsourcing And Market Value Of The Firm: Toward A Comprehensive Model," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 21(1), pages 19-38, January.
- Yang, Feifei & Shinkle, George A. & Goudsmit, Mirjam, 2022. "The efficacy of organizational control interactions: External environmental uncertainty as a critical contingency," Journal of Business Research, Elsevier, vol. 139(C), pages 855-868.
- Gregory D. Moody & Laurie J. Kirsch & Sandra A. Slaughter & Brian Kimball Dunn & Qin Weng, 2016. "Facilitating the Transformational: An Exploration of Control in Cyberinfrastructure Projects and the Discovery of Field Control," Information Systems Research, INFORMS, vol. 27(2), pages 324-346, June.
- Huigang Liang & Yajiong Xue & Liansheng Wu, 2013. "Ensuring Employees' IT Compliance: Carrot or Stick?," Information Systems Research, INFORMS, vol. 24(2), pages 279-294, June.
- Anandasivam Gopal & Sanjay Gosain, 2010. "Research Note ---The Role of Organizational Controls and Boundary Spanning in Software Development Outsourcing: Implications for Project Performance," Information Systems Research, INFORMS, vol. 21(4), pages 960-982, December.
- Laurie J. Kirsch & Dong-Gil Ko & Mark H. Haney, 2010. "Investigating the Antecedents of Team-Based Clan Control: Adding Social Capital as a Predictor," Organization Science, INFORMS, vol. 21(2), pages 469-489, April.
- Jeffrey D. Wall & Prashant Palvia & John D’Arcy, 2022. "Theorizing the Behavioral Effects of Control Complementarity in Security Control Portfolios," Information Systems Frontiers, Springer, vol. 24(2), pages 637-658, April.
- Likoebe M. Maruping & Viswanath Venkatesh & Ritu Agarwal, 2009. "A Control Theory Perspective on Agile Methodology Use and Changing User Requirements," Information Systems Research, INFORMS, vol. 20(3), pages 377-399, September.
- Vivek Choudhury & Rajiv Sabherwal, 2003. "Portfolios of Control in Outsourced Software Development Projects," Information Systems Research, INFORMS, vol. 14(3), pages 291-314, September.
- Alex Estevam & Denis Dennehy & Kieran Conboy, 2022. "Using Flow Tools to Enact Control in Software Development Projects: A Cross-case Analysis," Information Systems Frontiers, Springer, vol. 24(1), pages 287-304, February.
- Donghwan Cho, 2019. "Exploring the Ambivalent Effects of Control Modes on Project Performance Dimensions in Software Development Outsourcing," International Journal of Business and Social Research, LAR Center Press, vol. 9(1), pages 1-7, January.
- Laurie J. Kirsch, 2004. "Deploying Common Systems Globally: The Dynamics of Control," Information Systems Research, INFORMS, vol. 15(4), pages 374-395, December.
- Liu, Shan & Deng, Zhaohua, 2015. "How environment risks moderate the effect of control on performance in information technology projects: Perspectives of project managers and user liaisons," International Journal of Information Management, Elsevier, vol. 35(1), pages 80-97.
More about this item
Keywords
Tax planning work; Professional service firms; Clan-based knowledge production processes; Production of comfort; Peer consultation; Informal social norm;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:bracre:v:56:y:2024:i:3:s0890838924001318. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/the-british-accounting-review .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.