The Possible Weakening of Financial Accounting from Tax Reforms
指出过去和拟议的税法变化可能影响财务报告，包括要求账税一致、增加财务会计与应税收入的联系，以及国会直接修改美国公认会计原则，这些可能威胁财务报告质量，呼吁会计界更多关注和研究。
ABSTRACT There are past and proposed tax law changes that contain provisions that affect financial reporting. These include calls for book-tax conformity, proposals to increase the links between financial accounting and taxable incomes, and actions by Congress that make direct alterations to U.S. GAAP. I submit that these tax law changes potentially threaten financial reporting quality. I discuss my concerns about why such provisions have not attracted attention from accountants to the extent they should and make a case for more awareness and more research going forward.