Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 209

Full Length Research Paper

Does the importance of relevance and faithful representation differ between GAAP and tax reporting? A discussion of the trade-offs between cash-basis, accrual-basis, and fair value accounting methods

Sarah C. Lyon
  • Sarah C. Lyon
  • Accounting Department, University of San Diego School of Business, San Diego, CA USA.
  • Google Scholar
Timothy Kelley
  • Timothy Kelley
  • Accounting Department, University of San Diego School of Business, San Diego, CA USA.
  • Google Scholar
Loren Margheim
  • Loren Margheim
  • Accounting Department, University of San Diego School of Business, San Diego, CA USA.
  • Google Scholar


  •  Received: 11 February 2021
  •  Accepted: 13 July 2021
  •  Published: 31 July 2021

Authors

Sarah C. Lyon
Accounting Department, University of San Diego School of Business, San Diego, CA USA.

Timothy Kelley
Accounting Department, University of San Diego School of Business, San Diego, CA USA.

Loren Margheim
Accounting Department, University of San Diego School of Business, San Diego, CA USA.

Corresponding Author Email: [email protected]