At present, regulators do not prohibit auditors from providing tax services to their public audit clients, provided that these services are pre-approved by clients' audit committees. This paper examines whether the association between auditor-provided tax services and 'last-chance' earnings...

Mediational analysis is used to explain how a predictor affects the outcome through an intervening variable called a mediator. In a cross-sectional study, the predictor, the mediator, and the outcome are measured at single time points and these time points need to be chronologically in the same...

Mediational analysis is used to explain how a predictor affects the outcome through an intervening variable called a mediator. In a cross-sectional study, the predictor, the mediator, and the outcome are measured at single time points and these time points need to be chronologically in the same...