Results 121 to 130 of about 897 (153)
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Taxpayers’ and Tax Auditors’ Acceptance of Cooperative Automated Tax Audits
2021This study investigates the acceptance of “cooperative automated tax audits” (CATA) by taxpayers and tax auditors, and specifically the impact of the four features Data Privacy, Algorithm Transparency, Tax Certainty, and Independence from Tax Advisers. CATA allows taxpayers to upload detailed accounting data and receive a timely automatic assessment of
Brezina, Paul +2 more
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The Journal of the American Taxation Association, 2021
ABSTRACT This study examines associations between auditor provided tax compliance and tax planning services and tax avoidance and tax risk. Collectively, our results suggest that companies paying their auditors for tax planning advice are more effective tax planners (in terms of higher tax avoidance and lower tax risk) than firms that do
James A. Chyz +3 more
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ABSTRACT This study examines associations between auditor provided tax compliance and tax planning services and tax avoidance and tax risk. Collectively, our results suggest that companies paying their auditors for tax planning advice are more effective tax planners (in terms of higher tax avoidance and lower tax risk) than firms that do
James A. Chyz +3 more
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The Journal of the American Taxation Association
ABSTRACT Using a survey of tax auditors concerning 791 audited firms, this study examines which auditor characteristics are most important for tax audit efficiency and how auditor assignment based on case complexity can improve efficiency.
Kay Blaufus +3 more
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ABSTRACT Using a survey of tax auditors concerning 791 audited firms, this study examines which auditor characteristics are most important for tax audit efficiency and how auditor assignment based on case complexity can improve efficiency.
Kay Blaufus +3 more
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Auditor fees, discretionary book-tax differences, and tax avoidance
International Journal of Economics and Accounting, 2016The European Commission (2014) aims to improve audit quality by prohibiting auditors from providing non-audit services, including tax advisory services that directly and significantly affect the company's financial statements. We investigate whether the audit quality and tax avoidance of German firms are affected by audit fees and/or tax fees.
Kerstin Lopatta
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Tax Evasion and the Remuneration of Tax Auditors in a Corrupt Tax Administration
2006This paper examines how different remuneration alternatives for the tax auditors in a corrupt tax administration can provide them incentives to work harder towards discovering evasion. The model is built on the interaction between a potential tax evader and a tax auditor that can either be corrupt or honest.
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SSRN Electronic Journal, 2010
The Sarbanes-Oxley Act (SOX) greatly expanded audit committees’ oversight responsibilities by requiring that they pre-approve all non prohibited non-audit services (NAS), effectively making them “the gatekeepers” of auditor independence. Motivated by the SOX requirement and the controversy over the potential independence-impairing nature of tax NAS, we
Jean Bédard, Suzanne M. Paquette
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The Sarbanes-Oxley Act (SOX) greatly expanded audit committees’ oversight responsibilities by requiring that they pre-approve all non prohibited non-audit services (NAS), effectively making them “the gatekeepers” of auditor independence. Motivated by the SOX requirement and the controversy over the potential independence-impairing nature of tax NAS, we
Jean Bédard, Suzanne M. Paquette
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SSRN Electronic Journal, 2010
Regulators do not prohibit auditors from providing tax services to their audit clients, provided that these services are preapproved by audit committees. I examine whether the association between auditor-provided tax services and earnings management in tax expense varies with audit committee effectiveness.
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Regulators do not prohibit auditors from providing tax services to their audit clients, provided that these services are preapproved by audit committees. I examine whether the association between auditor-provided tax services and earnings management in tax expense varies with audit committee effectiveness.
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Do Auditor-Provided Tax Services Improve the Estimate of Tax Expense?
SSRN Electronic Journal, 2007Concerns about auditor independence prompted regulators to restrict auditor-provided nonaudit services. Despite the failure of researchers to document a decrease in financial reporting quality associated with nonaudit services, there has been a significant decline in permissible auditor-provided tax services.
Cristi A. Gleason, Lillian F. Mills
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Mandatory Auditor Rotation Firm and Tax Avoidance in accordance with Auditor Provided Tax Services
Journal of Taxation and Accounting, 2019Uni Im, Jong－Il Kim
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Auditor-provided tax services and tax avoidance: evidence from Spain
Revista Espanola De Financiacion Y Contabilidad, 2021Josep Garcia-Blandon +2 more
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