Results 221 to 230 of about 934 (254)

The Effect of Individual Tax Auditor Characteristics on Tax Audit Efficiency—Implications for Auditor Training and Allocation

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, Julian Bock, Benjamin Peuthert, Alexander N. Schwäbe   +3 more
openaire   +1 more source

Taxpayers’ and Tax Auditors’ Acceptance of Cooperative Automated Tax Audits

2021
This 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, Eberhartinger, Eva, Zieser, Maximilian   +2 more
openaire   +1 more source

Auditor-Provided Tax Services and Earnings Management in Tax Expense: The Importance of Audit Committees

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.
openaire   +1 more source

Perception of Auditor Independence, Audit Committee Characteristics, and Auditor Provision of Tax Services

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
openaire   +1 more source

Do Auditor-Provided Tax Services Improve the Estimate of Tax Expense?

SSRN Electronic Journal, 2007
Concerns 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
openaire   +1 more source

Tax-Related Financial Statement Restatements and Auditor-Provided Tax Services

SSRN Electronic Journal, 2009
In 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.
Ananth Seetharaman, Yan Sun, Weimin Wang
openaire   +1 more source

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

SSRN Electronic Journal, 2005
Cristi A. Gleason, Lillian F. Mills
openaire   +1 more source

Mandatory Auditor Rotation Firm and Tax Avoidance in accordance with Auditor Provided Tax Services

Journal of Taxation and Accounting, 2019
Uni Im, Jong－Il Kim
openaire   +1 more source

Auditor tax expertise and corporate tax avoidance: Evidence from Taiwan

Journal of Corporate Accounting and Finance, 2023
Mengyu Ma
exaly  

External Auditor Responses to Tax Risk

Journal of Accounting, Auditing & Finance, 2021
James Stekelberg, Andrew Finley, Eric T Rapley   +2 more
exaly