Tax avoidance and firm risk in China: a pitch

Abstract

Purpose

This paper aims to provide a critical discussion of the application of the research pitching template developed by Professor Robert Faff to a research topic of tax avoidance and firm risk. This letter provides a brief commentary on using the pitching template and discusses personal reflections on the pitching process.

Design/methodology/approach

This pitching research letter applies Faff’s pitching template and provides a critical commentary of the pitching process.

Findings

The team found that Faff’s pitching template is a valuable tool for conceiving research ideas. It helped the authors to identify, develop and articulate key aspects of the project. Further, they believe that completing the template was a beneficial and rewarding exercise, especially for early-career researchers.

Originality/value

This pitching research letter is tied to the team’s research idea that was pitched at the 2020 AFAANZ “Shark Tank” event. It provides original commentary on the use of Faff’s pitching template. It is not meant to retrofit published papers.

Citation

Cao, Y., Feng, Z., Lu, M. and Shan, Y. (2021), "Tax avoidance and firm risk in China: a pitch", Accounting Research Journal, Vol. 34 No. 1, pp. 119-124. https://doi.org/10.1108/ARJ-08-2020-0280