Appelbaum, S. H., L. Audet, and J. C. Miller. 2003. Gender and leadership? leadership and gender? A journey through the landscape of theories. Leadership and Organization Development Journal 24: 43-51．
Bamber, L., J. Jiang, and I. Wang. 2010. What’s my style? The inﬂuence of top managers and their personal backgrounds on voluntary corporate ﬁnancial disclosure. The Accounting Review 85: 1131–62.
Bankman, J. 2004. The tax shelter problem. National Tax Journal. 57: 925-936.
Bantel, K., and S. Jackson. 1989. Top management and innovations in banking: does the composition of the top team make a difference? Strategic Management Journal 10: 107-124.
Bertrand, M., and A. Schoar. 2003. Managing with style: The effects of managers on ﬁrm policies. The Quarterly Journal of Economics 118: 1169–1208.
Blaylock, B., T. Shevlin, and R. Wilson. 2012. Tax avoidance, large positive book-tax differences, and earnings persistence. The Accounting Review, forthcoming.
Carpenter, M. A. 2002. The implications of strategy and social context for the relationship between top management team heterogeneity and ﬁrm performance. Strategic Management Journal 23: 275–284.
Chen, M. C., S.M. Lin, and T. H. Chang. 2001. The impact of tax-exempt stock and land capital gains on corporate effective tax rates. Taiwan Accounting Review 2: 33-56.
Christensen, B. E., A. J. Olson, and T. C. Omer. 2013. The auditor-provided tax services and earnings management through tax accounts. Working paper, Texas: A&M University.
Cook, K., R. Huston, and T. Omer. 2008. Earnings management through effective tax rates: the effects of tax planning investment and the Sarbanes-Oxley Act of 2002. Contemporary Accounting Research 25: 447–471.
____, K. A., and T. C. Omer. 2013. The cost of independence: evidence from firms’ decisions to dismiss auditors as tax-service providers. Working Paper, University of Arizona and Texas A&M University.
Dechow, P.M., R.G. Sloan and A.P. Sweeney. 1995. Detecting earnings management. The Accounting Review 70: 193-225.
Dejong, D. V. and Z. Ling. 2012. Managers: Their effects on accruals and firm policies. Working Paper, University of Iowa.
Desai, M. A., and D. Dharmapala. 2006. Corporate tax avoidance and high powered Incentives. Journal of Financial Economics 79: 145-179.
Dyreng, S. D., M. Hanlon, and E. L. Maydew. 2010. The effects of managers on corporate tax avoidance. The Accounting Review 85: 1163–89.
Finkelstein, S., and D. Hambrick. 1990. Top-management-team tenure and organizational outcomes. Administrative Science Quarterly 35: 484-503.
Francis, J., A. H. Huang, S. Rajgopal, and A. Y. Zang. 2008. CEO reputation and earnings quality. Contemporary Accounting Research 25: 109–147.
Frank, M., L. Lynch and S. Rego. 2009. Tax reporting aggressiveness and its relation to aggressive financial reporting. The Accounting Review 84: 467-496.
Franzen, L. and S. Radhakrishnan. 2009. The value relevance of R&D across profit and loss firms. Journal of accounting and public policy 28: 16-32.
Ge, W., D. Matsumoto, and J. L. Zhang. 2011. Do CFOs have style? An empirical investigation of the effect of individual CFOs on accounting practices. Contemporary Accounting Research 28:1141–1179.
Gupta, A.K. and V. Govindarajan. 1986. Business unit strategy, managerial characteristics, and business unit effectiveness at strategy implementation. Academy of Management Journal 27: 25-41.
Hage, J. and R. Dewar. 1973. Elite values versus organization structure in predicting innovation. Administrative Science Quarterly 18: 279-290.
Hambrick, D. C. 2007. Upper echelons theory: An update. Academy of Management Review 32: 334–43.
____, S. Finkelstein, and A. C. Mooney. 2005. Executive job demands: New insights for explaining strategic decisions and leader behaviors. Academy of Management Review 30: 472–91.
____, and P. A. Mason. 1984. Upper echelons: the organization as a reflection of its top managers. Academy of Management Review 9: 193-206.
Hanlon, M., and G. Krishnan. 2006. Do auditors use the information reflected in book-tax differences? Working paper, University of Michigan and George Mason University.
Hanlon, M., and J. Slemrod. 2009. What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement. Journal of Public Economics 93: 126–141.
Heckman, J. J. 1979. Sample selection bias as a specification error. Econometrica 47: 153-161.
Hermalin, B., and N. Wallace. 1991. The effects of board composition and direct incentives on firm performance. Financial Management 20: 101-12.
Kinney, W. R. J.R., Z.V. Palmrose, and S. Scholz. 2004. Auditor independence, non-audit services and restatements: Was the government right? Journal of Accounting Research 42: 561-588.
Klassen, K. J., P. Lisowsky, and D. Mescall. 2013. Corporation tax compliance: The role of internal and external preparers. Working paper, Universities of Calgary.
Krishnan, G. and G. Visvanathan. 2011. Is there an association between earnings management and auditor-provided tax services? The Journal of the American Tax Association 33: 111-135.
Lassila, D., T. Omer, M. Shelley, and L.M. Smith. 2010. Do complexity, governance, and auditor independence influence whether firms retain their auditors for tax services? Journal of the American Taxation Association 32: 1-23
____, and L.M. Smith. 1997. Tax complexity and compliance costs of U.S. multinational corporations. Advances in International Accounting 10: 207-237.
Lennox, C., J.R. Francis, and Z. Wang. 2012. Selection models in accounting research. The Accounting Review 87: 589-616.
Lim, C. Y., and H. T. Tan. 2008. Non-audit service fees and audit quality: The impact of auditor specialization. Journal of Accounting Research 46: 199–246.
Liu, C. C., S.M. Lin, and D.F. Huang. 2001. Factors influencing corporate effective tax rates in Taiwan. Taiwan Accounting Review 2: 57-84.
Matsunaga, S., and E. Yeung. 2008. Evidence on the impact of a CEO’s ﬁnancial experience on the quality of the ﬁrm’s ﬁnancial reports and disclosures. Working paper, University of Oregon and University of Georgia
Maydew, E. and D. Shackelford. 2006. The changing role of auditors in corporate tax planning. Working paper, University of North Carolina.
McGuire, S. T., T. C. Omer, and D. Wang. 2012. Tax avoidance: does tax-specific industry expertise make a difference? The Accounting Review 87: 975-1003.
Michel, J. G., and D. Hambrick. 1992. Diversification posture and top management team characteristics. Academy of Management Journal 35: 9-37.
Miller, Danny, and C. Droge. 1986. Psychological and traditional determinants of structure. Administrative Science Quarterly 31: 539-560.
Mills, L., M. Erickson, and E. Maydew. 1998. Investments in Tax Planning. Journal of the American Taxation Association 20: 1-20.
Mills, L. F. and K. J. Newberry. 2001. The influence of tax and nontax costs on book-tax reporting differences: Public and private firms. The Journal of the American Tax Association 23: 1-19.
Minnick, K. L., and T. J. Noga. 2010. Do corporate governance characteristics influence tax management? Journal of Corporate Finance 16: 703-718.
Omer, T., J. Bedard, and D. Falsetta. 2006. Auditor-provided tax services: The effects of a changing regulatory environment. The Accounting Review 81: 1095-1117.
Phillips, J. 2003. Corporate tax planning effectiveness: The role of compensation-based incentives. The Accounting Review 78: 847–874.
Robinson, D. 2008. Tax service fees and auditor independence: Evidence from going concern audit opinions prior to bankruptcy ﬁlings. Auditing: A Journal of Practice & Theory 27: 31–54.
Robinson, J., S. Sikes, and C. Weaver. 2010. The impact of evaluating the tax function as a proﬁt center on effective tax rates. The Accounting Review 85 3: 1035-1064.
Seetharaman, A., Y. Sun, and W. Wang. 2011. Tax-related financial statement restatements and auditor provided tax services. Journal of Accounting, Auditing and Finance 26: 677–698.
Shevlin, T., and S. Poter. 1992. The corporate tax comeback in 1987: Some further evidence. The Journal of the American Taxation Association 14:58-79.
Siegfried, J. 1972. The relationship between economic structure and the effect of political influence: Empirical evidence from the federal corporation income tax program. Ph.D. dissertation, University of Wisconsin.
Simunic, D. A. 1984. Auditing, consulting, and auditor independence. Journal of Accounting Research 22: 679-702.
Slemrod, J., and M. Blumenthal. 1996 The income tax compliance cost of big business. Public Finance Quarterly 24: 411-38
Svanstrom, T. 2013. Non-audit services and audit quality: Evidence from Private Firms. European Accounting Review 22: 337–366.
Weintraub, E. 2002. Neoclassical economics. In The concise encyclopedia of economics, edited by D. Henderson. Indiannapolis, IN: Liberty Fund, Inc. Available from http://www.econlib.org/Library/Encl/ NeoclassicalEconomics.html
Weisbach, D. 2002. Ten Truths about Tax Shelters. Tax Law Review. 55:215-253.
Wilson, R. 2009. An examination of corporate tax shelter participants. The Accounting Review 84: 969-999.
Zimmerman, J. A. 1983. Taxes and firm size. Journal of Accounting and Economics 5:119-149.