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~subject:"Deutschland"
~subject:"Financial audit"
~subject:"Professional regulations"
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Financial audit
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Steuerberatung
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1
Did the public company oversight board's restrictions on auditor-provided tax services reduce companies' tax avoidance?
Ahmed, Mahmoud
- In:
Afro-Asian Journal of Finance and Accounting : AAJFA
13
(
2023
)
1
,
pp. 1-21
Persistent link: https://www.econbiz.de/10014230035
Saved in:
2
Knowledge sharing in auditor-provided tax services : experiences of audit and tax personnel
Hux, Candice T.
;
Bedard, Jean C.
;
Noga, Tracy J.
- In:
The journal of the American Taxation Association : a …
45
(
2023
)
1
,
pp. 63-89
Persistent link: https://www.econbiz.de/10014279472
Saved in:
3
Separation of tax service from audit service, going-concern opinions, and discretionary accruals
Lai, Kam-Wah
- In:
The journal of corporate accounting & finance
33
(
2022
)
2
,
pp. 13-30
Persistent link: https://www.econbiz.de/10013186116
Saved in:
4
Tax non-audit services and client income tax estimation error
Choudhary, Preeti
;
Koester, Allison
;
Pawlewicz, Robert
- In:
Auditing : a journal of practice & theory
41
(
2022
)
2
,
pp. 113-139
Persistent link: https://www.econbiz.de/10013346673
Saved in:
5
Do tax professionals act like auditors when evaluating tax-related audit evidence?
Bobek, Donna D.
;
Feustel, Laura N.
;
Vandervelde, Scott D.
- In:
Behavioral research in accounting
33
(
2021
)
1
,
pp. 81-106
Persistent link: https://www.econbiz.de/10012813448
Saved in:
6
External auditor responses to tax risk
Abernathy, John L.
;
Finley, Andrew R.
;
Rapley, Eric T.
; …
- In:
Journal of accounting, auditing & finance : JAAF
36
(
2021
)
3
,
pp. 489-516
Persistent link: https://www.econbiz.de/10012593762
Saved in:
7
Auditor-provided tax services and tax avoidance : evidence from Spain
García Blandón, Josep
;
Argilés Bosch, Josep Ma.
; …
- In:
Spanish journal of finance & accounting : the official …
50
(
2021
)
1
,
pp. 89-113
Persistent link: https://www.econbiz.de/10012434809
Saved in:
8
Did PCAOB rules on ethics, independence, and tax services influence financial reporting for income taxes?
Carr, Kellie M.
;
Aier, Jagadison K.
;
Cao, Jian
- In:
Journal of accounting and public policy
40
(
2021
)
5
,
pp. 1-23
Persistent link: https://www.econbiz.de/10012820267
Saved in:
9
The cost of independence : evidence from companies' decisions to dismiss audit firms as tax-service providers
Cook, Kirsten A.
;
Kim, Kevin
;
Omer, Thomas C.
- In:
Accounting horizons : a quarterly publication of the …
34
(
2020
)
2
,
pp. 83-107
Persistent link: https://www.econbiz.de/10012297560
Saved in:
10
Auditor-provided tax services and accounting for tax uncertainty
Watrin, Christoph
;
Burggraef, Stephan
;
Weiß, Falko
- In:
The international journal of accounting : TIJA
54
(
2019
)
3
,
pp. 1950011-1-1950011-52
Persistent link: https://www.econbiz.de/10012121633
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