一、报告题目：

U.S. Money Laundering and Corporate Tax Avoidance: Are they Related?

二、报告人：

Richardson, Grant Andrew

三、报告时间：

2018年12月20日 （周四）  10:00-11:30

四、报告地点：

知新楼B219

五、报告人简介：
Richardson, Grant Andrew是澳大利亚阿德莱德大学财务与金融学院讲席教授，他曾是会计和信息系统系的主任，并在中国，香港，日本，新加坡和美国做访问学者。他的研究领域涵盖会计，金融和法学，并在国际顶尖的学术期刊发表了多篇论文，如European Accounting Review, Journal of Accounting, Auditing and Finance, The Journal of Accounting and Public Policy, The Journal of Banking and Finance, The Journal of Business Ethics, The Journal of Corporate Finance and The Federal Law Review.他是The Journal of Contemporary Accounting and Economics杂志的副主编，此外还是多个国际杂志的编委之一。

六、 报告摘要：
This study examines the relation between U.S. money laundering and corporate tax avoidance. We find that money laundering is significantly positively related to tax avoidance. In additional analysis, we find that tax haven utilization, internal control weakness and director corruption magnify the positive relation between money laundering and tax avoidance. Finally, we also observe that money laundering is significantly positively related to tax avoidance in states with high social capital, while our main finding of a significant positive relation between money laundering and tax avoidance holds irrespective of whether states rank high/low on litigation risk or corruption, or firms rank high/low on corporate governance. Overall, this study extends prior tax avoidance research by exploring the broader state-level cultural, institutional and economic effects of where firms are headquartered on their tax planning activities.

七、主办单位：

山东大学经济学院