General Counsel Prominence and Corporate Tax Policy

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This article examines the role of the general counsel (GC) in corporate tax policy.

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18 p.

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Abernathy, John L.; Kubick, Tom & Masli, Adi August 2015.

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This article is part of the collection entitled: UNT Scholarly Works and was provided by UNT College of Business to Digital Library, a digital repository hosted by the UNT Libraries. It has been viewed 24 times . More information about this article can be viewed below.

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  • © 2016, American Accounting Association

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This article examines the role of the general counsel (GC) in corporate tax policy.

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18 p.

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Abstract: Prior research provides evidence that individual executives have a significant effect on firm level tax policy. Further research has shown that having a corporate general counsel (GC) in a firm’s top management team (top five highest-paid executives) significantly affects a firm’s accounting and disclosure practices. In this paper, we examine the role of the GC in corporate tax policy. Specifically, we use the ascension of the corporate GC to top management as the identifying event in which the role and influence of the corporate GC becomes more salient. We find strong evidence that GC ascension to top management is associated with an increase in tax aggressiveness, as evidenced by greater book-tax differences and a higher likelihood of engaging in tax shelter activities.

General Counsel Prominence and Corporate Tax Policy
John L. Abernathy, Thomas R. Kubick, and Adi Masli
The Journal of the American Taxation Association 2016; 38(1): 39-56.
https://doi.org/10.2308/atax-10487

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  • Journal of the American Tax Association, 2016. Lakewood Ranch, FL: American Accounting Association

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  • Publication Title: Journal of the American Tax Association
  • Volume: 38
  • Issue: 1
  • Pages: 39-56
  • Peer Reviewed: Yes

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UNT Scholarly Works

Materials from the UNT community's research, creative, and scholarly activities and UNT's Open Access Repository. Access to some items in this collection may be restricted.

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  • May 2014

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  • August 2015

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  • August 2015

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  • Oct. 17, 2017, 7:11 p.m.

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Abernathy, John L.; Kubick, Tom & Masli, Adi. General Counsel Prominence and Corporate Tax Policy, article, August 2015; Lakewood Ranch, Florida. (digital.library.unt.edu/ark:/67531/metadc1035329/: accessed September 20, 2018), University of North Texas Libraries, Digital Library, digital.library.unt.edu; crediting UNT College of Business.