Results 171 to 180 of about 158,109 (209)
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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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Tax Internal Control Quality: The Role of Auditor-Provided Tax Services
SSRN Electronic Journal, 2012We propose that auditor-provided tax services (tax NAS) improve internal control quality by accelerating audit firm awareness of transactions material to the financial statements. Using data from 2004 to 2012, we find robust evidence that companies purchasing tax NAS are significantly less likely to disclose a material weakness and that this result is ...
Lisa DeSimone +2 more
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Do Auditor‐Provided Tax Services Improve the Estimate of Tax Reserves?*
Contemporary Accounting Research, 2011CRISTI A. GLEASON, University of IowaLILLIAN F. MILLS, University of Texas at Austin1. IntroductionWe investigate whether auditor-provided tax services (ATS) improve the estimate of taxreserves. ATS could provide auditors with superior knowledge that would improve thequality of the audited financial reports, or they could impair auditor independence.
Cristi A. Gleason, Lillian F. Mills
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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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Tax Evasion and the Remuneration of Tax Auditors in a Corrupt Tax Administration
SSRN Electronic Journal, 2005This 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
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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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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Do Auditor-Provided Tax Services Compromise Auditor Independence with Respect to Tax Expense?
SSRN Electronic Journal, 2005Cristi A. Gleason, Lillian F. Mills
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An Examination of Auditor-Provided Tax Services and Tax-Related Regulator Scrutiny
The Journal of the American Taxation AssociationABSTRACT This study examines the association between auditor-provided tax services (APTS) and two types of tax-specific regulator scrutiny: tax disclosure scrutiny and tax authority scrutiny. Our results show that APTS are positively associated with tax disclosure scrutiny, measured as the receipt of a tax-related SEC comment letter.
Zhuoli Axelton +3 more
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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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