Scrambling to avoid a hefty tax bill, VeriSign Inc.’s chief financial officer and another executive have agreed to recalculate the value of more than 50,000 stock options that were priced below fair market value — a practice that may have contributed to the accounting headaches facing the Internet services company.

Dana Evan, VeriSign’s CFO since 1996, agreed to pricing changes that will make it more difficult for her to realize a profit from 12,917 stock options, according to a Thursday filing with the Securities and Exchange Commission.