Thornton, John M.; Shaub, Michael K. - In: Managerial Auditing Journal 29 (2014), pp. 50-75
of tax services provided to an audit client (none, tax preparation, and aggressive tax planning services); two levels of … the quality of the audit to be lower when auditors provide aggressive tax planning services, but not for tax preparation … services. Damages are greater when auditors provide aggressive tax planning services across both levels of consequence severity …