A growing international literature advocates the importance of trust and co-operation in tax administration compared to the more traditional ‘adversarial’ approach. Yet, the global financial crisis has led to renewed interest in corporate tax planning and ‘unacceptable’ tax avoidance...

Regulations requiring the disclosure of fees paid to an auditor for audit and non-audit services (NAS) respond to concerns that such payments are potentially detrimental to auditors’ actual or perceived independence. Although empirical studies have failed to produce unequivocal evidence of...