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

How to cite this article

APA /
Lyon, S. C., Kelley, T., Margheim, L. (2021). 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. Journal of Accounting and Taxation, 13(3), 144-152.
Chicago /
Sarah C. Lyon, Timothy Kelley, Loren Margheim. "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." Journal of Accounting and Taxation 13, no. 3 (2021): 144-152.
MLA /
Sarah C. Lyon, Timothy Kelley, Loren Margheim. "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." Journal of Accounting and Taxation 13.3 (2021): 144-152.