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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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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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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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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.
openaire +1 more source