Results 161 to 170 of about 158,109 (209)
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Auditor-provided tax services and long-term tax avoidance
Review of Accounting and Finance, 2015Purpose– 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
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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.
Anastasia Kraft, Kerstin Lopatta
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The Role of Auditors, Non-Auditors, and Internal Tax Departments in Corporate Tax Aggressiveness
The Accounting Review, 2015ABSTRACT 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 +2 more
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External Auditor Responses to Tax Risk
Journal of Accounting, Auditing & Finance, 2019Both 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 +3 more
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External Auditor Responses to Tax Risk
SSRN Electronic Journal, 2017Both 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 +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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Tax-Related Financial Statement Restatements and Auditor-Provided Tax Services
SSRN Electronic Journal, 2009In this study, the authors investigate the association between auditor-provided nonaudit tax services (NATS) and financial reporting quality for public companies in a post-Sarbanes-Oxley environment. They measure the quality of financial reporting by means of appropriately screened financial statement restatements. The Sarbanes-Oxley Act of 2002 (SOX)
Ananth Seetharaman, Yan Sun, Weimin Wang
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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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Do Tax Professionals Act Like Auditors when Evaluating Tax-Related Audit Evidence?
Behavioral Research in Accounting, 2021ABSTRACT The audit of the financial statement income tax accounts is ultimately the responsibility of the audit engagement team; however, tax professionals are often involved because of their knowledge of the tax functional area. Auditors are expected to exercise professional skepticism and independence when performing audits, while tax ...
Donna D. Bobek +2 more
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On tax evaders and corrupt auditors
The Journal of International Trade & Economic Development, 2008This 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.
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