讲座时间：12 月17 日 14：00 ------16：00
Grant Richardson 博士是澳大利亚麦考瑞大学金融和会计学教授，他有中国、香港、日本、新加坡和美国高校的工作与访学经历，研究领域涵盖会计、金融和法学，在国际顶尖学术期刊发表多篇高质量论文。他是Journal of Contemporary Accounting and Economics 的副主编，同时担任多个国际期刊的编委。
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.