The American Taxation Association held its Annual Tax Doctoral Consortium in San Diego on Thursday.  Here are the papers:

• Multiple Determinants of Framing Referents in Tax Reporting and Compliance, by Phyllis Copeland & Andrew Cuccia
• The Role of Decision Strategies in Understanding Professionals’ Susceptibility to Judgment Biases, by Andrew Cuccia & Gary McGill
• How Much Will Firms Pay for Earnings That Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings, by Merle Erickson, Michelle Hanlon & Edward Maydew
• Cross-Jurisdictional Income Shifting by U.S. Multinationals: Evidence from International Bond Offerings, by Kaye Newberry & Dan Dhaliwal
• Permanently Reinvested Foreign Earnings, Taxes and Earnings Management, by Linda Krull
• Taxes, Keiretsu Affiliation, and Income Shifting, by Jeffrey Gramlich, Piman Limpaphayom & S. Ghon Rhee
• The Persistence and Pricing of Eanings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences, by Michelle Hanlon
• Tax Avoidance by Nonprofit Organizations, by Thomas Omer & Robert Yetman
• Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure, by Michael C. Jensen & William H. Meckling