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Tax certified individual auditors and effective tax rates [PDF]

Business Research, 2017
AbstractThis study examines how the appointment of tax certified individual auditors is associated with reported effective tax rates of corporate clients. The study uses a unique German institutional setting which makes it possible to track individual auditors that are also certified tax consultants and sign the audit opinion.
Lisa Frey
exaly   +4 more sources

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The Role of Auditors, Non-Auditors, and Internal Tax Departments in Corporate Tax Aggressiveness

The Accounting Review, 2015
ABSTRACT Using confidential data from the Internal Revenue Service on who signs a corporation's tax return, we investigate whether the party primarily responsible for the tax compliance function of the firm—the auditor, an external non-auditor, or the internal tax department—is related to the corporation's tax aggressiveness.
Kenneth J. Klassen, Petro Lisowsky, Devan Mescall   +2 more
openaire   +1 more source

The Effect of Integration Between the External Auditor and the Tax Auditor in Reducing Tax Evasion

Studies in Computational Intelligence
Husni K Al-Shattarat, Fuad Al-Fasfus
exaly   +2 more sources

Auditor tax expertise and corporate tax avoidance: Evidence from Taiwan

Journal of Corporate Accounting and Finance, 2023
AbstractThe link between auditor tax expertise and corporate tax avoidance is investigated in this study. Using a sample of Taiwanese listed firms from between 2005 and 2019, it is found that companies that hire auditor tax experts engage in a higher level of tax avoidance. The results also show that this association is more pronounced among firms that
Wu-Po Liu, Mengyu Ma
exaly   +3 more sources

Do Auditor-Provided Tax Services Compromise Auditor Independence with Respect to Tax Expense?

2005
In preliminary evidence, auditor-provided tax services decrease the amount of IRS tax deficiency accrued in tax expense, controlling for taxes paid on the U.S. tax return. This lower tax expense gives the appearance of lack of independence. We are unable to confirm that the lower expense is justified by lower final IRS settlements, but our initial ...
Cristi A. Gleason, Lillian F. Mills
openaire   +1 more source

A taxing audit—On the association between auditor workload compression and tax avoidance

International Journal of Auditing, 2022
This study investigates the association between auditor workload compression and tax avoidance. Heavy auditor workloads can limit the extent to which auditors are able to examine the determination of the income tax provision, creating opportunities for companies to maintain their tax avoidance strategies unimpeded.
Dennis M. Lopez
exaly   +2 more sources

On tax evaders and corrupt auditors

The Journal of International Trade & Economic Development, 2008
This paper takes cognizance of existence of bribery-type corruption in the tax system. The study seeks to analyze the strategic interaction between a tax evader and a corrupt auditor within a given tax situation. An equilibrium bribe rule is derived for the situation where a tax evader comes face to face with a corruptible auditor.
openaire   +1 more source

External Auditor Responses to Tax Risk

Journal of Accounting, Auditing & Finance, 2019
Both practitioners and academics are increasingly focusing their attention on the riskiness of firms’ tax planning activities. In this study, we examine how external auditors respond to tax risk, measured using the volatility of firms’ annual cash and GAAP (Generally Accepted Accounting Principles) effective tax rates.
John L. Abernathy, Andrew R. Finley, Eric T. Rapley, James Stekelberg   +3 more
openaire   +1 more source

External Auditor Responses to Tax Risk

SSRN Electronic Journal, 2017
Both practitioners and academics are increasingly focusing their attention on the riskiness of firms’ tax planning activities. In this study, we examine the association between tax risk — measured using the volatility of firms’ annual cash and GAAP effective tax rates — and external audit fees.
John L. Abernathy, Eric T. Rapley, James Stekelberg   +2 more
openaire   +1 more source

Auditor-provided tax services and long-term tax avoidance

Review of Accounting and Finance, 2015
Purpose– The purpose of this paper is to determine the association between auditor-provided tax services (APTS) and long-term corporate tax rates.Design/methodology/approach– The paper uses empirical data and multivariate regression models to explore the relationship between a firm’s use of APTS and their long-term effective tax rate.Findings– An ...
Brian Hogan, Tracy Noga
exaly   +2 more sources