Results 321 to 330 of about 159,091 (347)

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

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

An Examination of Auditor-Provided Tax Services and Tax-Related Regulator Scrutiny

The Journal of the American Taxation Association
ABSTRACT 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, Kerry K. Inger, Mollie E. Mathis, Abbie E. Sadler   +3 more
openaire   +1 more source

Does common auditor have an impact on corporate tax avoidance? An investigation from the supply chain perspective

Accounting and Finance, 2023
haiyan yang, Yuyu Zhang, Jenny Jing Wang
exaly  

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

Tax avoidance and audit report lag in South Africa: the moderating effect of auditor type

Journal of Financial Crime, 2021
Hichem Khlif
exaly  

A taxing audit—On the association between auditor workload compression and tax avoidance

International Journal of Auditing, 2022
Dennis M Lopez
exaly  

External Auditor Responses to Tax Risk

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

Book-tax conformity and the demand for auditor-provided tax services: European evidence

Journal of Accounting Literature, 2023
Xuan Sean Sun, Ahsan Habib
exaly  

Money laundering control systems, external auditor specialization and tax haven use: An empirical analysis of U.S. multinational financial corporations

International Journal of Auditing, 2021
Grantley Taylor, Grant Richardson
exaly