Pursuing Relevant (Tax) Research
作者结合自身在公共会计领域的十年经验，探讨如何通过获取制度知识、理论和方法来产出相关研究，并举例说明其工作如何影响税务合规和财务报告披露，对税务政策制定者和研究者有参考价值。
ABSTRACT Successfully producing relevant research requires investment throughout one's career to acquire fresh institutional knowledge, theories, and methods. In my case, almost a decade in public accounting launched multiple papers examining the tension between financial reporting and tax planning. Some of these papers directly generated new requirements for tax compliance (Schedule M-3) and indirectly influenced new financial reporting disclosures (FIN 48). As tax accounting researchers, we have the best competitive advantage in helping tax policymakers and tax authorities distinguish real effects from reporting effects. We can use that knowledge when analyzing the 2017 tax reform, especially with the help of the American Accounting Association (AAA) to build our professional networks.