【财务与会计系邀请】
时间：2025年11月7日14:00
地点：经管楼1205室
主讲人：吴璇 副教授 哈尔滨工业大学（深圳）
题目：The Morality of Corporate Tax Avoidance: Evidence from Felony Larceny Thresholds
摘要：We investigate whether managers consider tax avoidance to be a moral decision. Motivated by research arguing that laws can influence a society’s moral values, we investigate changes in tax avoidance after legislators increase felony larceny thresholds. We hypothesize that if these laws increase societal tolerance of misconduct, managers may be more willing to engage in controversial behavior like tax avoidance. Utilizing the fact that states have increased larceny thresholds at different points in time, we show increased tax avoidance after firms’ headquarters states raise felony larceny thresholds, suggesting that moral attitudes play an important role in corporate tax avoidance.
个人简介：吴璇，哈尔滨工业大学（深圳）皇冠博彩公司 副教授，博士生导师。2020年分别于西安交通大学和香港城市大学获得工商管理学管理学博士学位和会计学哲学博士学位。研究方向为资本市场信息披露和公司治理，相关论文发表在《南开管理评论》、《会计研究》、《管理科学》、《中国管理科学》、The Accounting Review、Journal of Business Ethics等国内外知名期刊。