Blann, James Justin; Goldman, Nathan C.; Kleppe, Tyler J. - 2022
. PCAOB inspections commonly scrutinize the auditing of income taxes. We posit that auditors’ tax-related knowledge increased … in response to the onset of this scrutiny and that this knowledge diffused to their clients, resulting in more effective … exhibited superior tax-related knowledge, clients with greater opportunities for knowledge diffusion from their auditor, and …