The Changing Role of Auditors in Corporate Tax Planning
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Cited by:
- Dyreng, Scott D. & Hanlon, Michelle & Maydew, Edward L. & Thornock, Jacob R., 2017. "Changes in corporate effective tax rates over the past 25 years," Journal of Financial Economics, Elsevier, vol. 124(3), pages 441-463.
- Ru-Je Lee & Hui-Sung Kao, 2018. "The Impacts of IFRSs and Auditor on Tax Avoidance," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 8(6), pages 1-2.
- Albring, Susan & Robinson, Dahlia & Robinson, Michael, 2014. "Audit committee financial expertise, corporate governance, and the voluntary switch from auditor-provided to non-auditor-provided tax services," Advances in accounting, Elsevier, vol. 30(1), pages 81-94.
- Taylor, Grantley & Richardson, Grant, 2014. "Incentives for corporate tax planning and reporting: Empirical evidence from Australia," Journal of Contemporary Accounting and Economics, Elsevier, vol. 10(1), pages 1-15.
- Huseynov, Fariz & Klamm, Bonnie K., 2012. "Tax avoidance, tax management and corporate social responsibility," Journal of Corporate Finance, Elsevier, vol. 18(4), pages 804-827.
- Prianto Budi Saptono & Gustofan Mahmud & Intan Pratiwi & Dwi Purwanto & Ismail Khozen & Lambang Wiji Imantoro & Maria Eurelia Wayan, 2024. "Book-Tax Differences during the Crisis: Does Corporate Social Responsibility Matter?," Sustainability, MDPI, vol. 16(17), pages 1-38, August.
- Jones, Chris & Temouri, Yama & Cobham, Alex, 2018. "Tax haven networks and the role of the Big 4 accountancy firms," Journal of World Business, Elsevier, vol. 53(2), pages 177-193.
- Jean Bédard & Suzanne M. Paquette, 2021. "Audit Committee Financial Expertise, Litigation Risk, and Auditor‐Provided Tax Services†," Accounting Perspectives, John Wiley & Sons, vol. 20(1), pages 7-48, March.
- Heltzer, Wendy & Mindak, Mary P. & Shelton, Sandra W., 2012. "The relation between aggressive financial reporting and aggressive tax reporting: Evidence from ex-Arthur Andersen clients," Research in Accounting Regulation, Elsevier, vol. 24(2), pages 96-104.
- Soufiene Assidi & Khaled Hussainey, 2021. "The effect of tax preparers on corporate tax aggressiveness: Evidence form the UK context," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(2), pages 2279-2288, April.
- Dina Nurpeissova & Lyazzat Beisenova & Aliya Shakharova & Kuralay Balginova & Bayan Abzhalova, 2024. "Desk Audit in the State Audit System," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 183-194.
- Epps, Kathryn K. & Catherine Cleaveland, M., 2009. "Insiders’ perspectives of the effects of recent regulation on corporate taxation," Research in Accounting Regulation, Elsevier, vol. 21(1), pages 34-47.
- Leung, Sidney C.M. & Richardson, Grant & Taylor, Grantley, 2019. "The effect of the general anti-avoidance rule on corporate tax avoidance in China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(1), pages 105-117.
- Thompson, Dave & Booker, Quinton, 2015. "Bank loan officers' perceptions concerning independence, objectivity, and reliability when external auditors also perform tax compliance activities for nonpublic clients," Research in Accounting Regulation, Elsevier, vol. 27(1), pages 14-20.
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More about this item
JEL classification:
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
- L1 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance
- L5 - Industrial Organization - - Regulation and Industrial Policy
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2005-08-13 (Accounting and Auditing)
- NEP-PBE-2005-08-13 (Public Economics)
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