臺大管理論叢 NTU Management Review VOL.29 NO.2

229 NTU Management Review Vol. 29 No. 2 Aug. 2019 Klassen, K. J., Lisowsky, P., and Mescall, D. 2015. The role of auditors, non-auditors, and internal tax departments in corporate tax aggressiveness. The Accounting Review , 91 (1): 179-205. Lisowsky, P. 2010. Seeking shelter: Empirically modeling tax shelters using financial statement information. The Accounting Review , 85 (5): 1693-1720. McGill, G. A., and Outslay, E. 2004. Lost in translation: Detecting tax shelter activity in financial statements. National Tax Journal , 57 (3): 739-756. McGuire, S. T., Omer, T. C., and Wang, D. 2012. Tax avoidance: Does tax-specific industry expertise make a difference?. The Accounting Review , 87 (3): 975- 1003. Mills, L. F. 1998. Book-tax differences and internal revenue service adjustments. Journal of Accounting Research , 36 (2): 343-356. Mills, L. F., Newberry, K. J., and Trautman, W. B. 2002. Trends in book-tax income and balance sheet differences. Tax Notes , 96 (8): 1109-1124. Olibe, K. O., and Rezaee, Z. 2008. Income shifting and corporate taxation: The role of cross-border intrafirm transfers. Review of Accounting and Finance , 7 (1): 83-101. Pennings, J. M. 1980. Interlocking Directorates . San Francisco, CA: Jossey-Bass. Phillips, J. D. 2003. Corporate tax-planning effectiveness: The role of compensation-based incentives. The Accounting Review , 78 (3): 847-874. Phillips, J., Pincus, M., and Rego, S. O. 2003. Earnings management: New evidence based on deferred tax expense. The Accounting Review , 78 (2): 491-521. Rego, S. O. 2003. Tax-avoidance activities of U.S. multinational corporations. Contemporary Accounting Research , 20 (4): 805-833. Rego, S. O., and Wilson, R. 2012. Equity risk incentives and corporate tax aggressiveness. Journal of Accounting Research , 50 (3): 775-810. Rindfleisch, A., and Moorman, C. 2001. The acquisition and utilization of information in new product alliances: A strength-of-ties perspective. Journal of Marketing , 65 (2): 1-18. Robinson, J. R., Sikes, S. A., and Weaver, C. D. 2010. Performance measurement of corporate tax departments. The Accounting Review , 85 (3): 1035-1064. Rogers, E. M. 1962. Diffusion of Innovations . New York, NY: The Free Press of Glencoe Division of the Macmillan Co.