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The 1993 Tax Rate Increase and Deferred Tax Adjustments: A Test of Functional Fixation

Kevin C. W. Chen; Michael P. Schoderbek

Journal of Accounting Research 2000 38(1), 23 open access

Kevin C. W. Chen, Michael P. Schoderbek, The 1993 Tax Rate Increase and Deferred Tax Adjustments: A Test of Functional Fixation, Journal of Accounting Research, Vol. 38, No. 1 (Spring, 2000), pp. 23-44

Why Do Audits Fail? Evidence from Lincoln Savings and Loan

Merle Erickson; Brian W. Mayhew; William L. Felix

Journal of Accounting Research 2000 38(1), 165

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The 1993 Tax Rate Increase and Deferred Tax Adjustments: A Test of Functional Fixation

Why Do Audits Fail? Evidence from Lincoln Savings and Loan