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The effects of recurring and nonrecurring tax, audit-related, and other nonaudit services on auditor independence
Paterson, Jeffrey S.; Valencia, Adrian - In: Contemporary accounting research : a journal of the … 28 (2011) 5, pp. 1510-1536
Persistent link: https://www.econbiz.de/10009425080
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Internal control quality : the role of auditor-provided tax services
De Simone, Lisa; Ege, Matthew S.; Stomberg, Bridget - In: The accounting review : a publication of the American … 90 (2015) 4, pp. 1469-1496
Persistent link: https://www.econbiz.de/10011337676
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Audit committee financial expertise, corporate governance, and the voluntary switch from auditor-provided to non-auditor-provided tax services
Albring, Susan; Robinson, Dahlia; Robinson, Michael - In: Advances in accounting : a research annual 30 (2014) 1, pp. 81-94
Persistent link: https://www.econbiz.de/10010378726
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Tax services, consequence severity, and jurors' assessment of auditor liability
Thornton, John M.; Shaub, Michael K. - In: Managerial auditing journal 29 (2014) 1, pp. 50-75
Persistent link: https://www.econbiz.de/10010252138
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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
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Internal Control Quality : The Role of Auditor-Provided Tax Services
De Simone, Lisa - 2015
We propose that auditor-provided tax services (tax NAS) improve internal control quality by accelerating audit firm awareness of transactions material to the financial statements. Using data from 2004 to 2012, we find robust evidence that companies purchasing tax NAS are significantly less...
Persistent link: https://www.econbiz.de/10013036702
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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
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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
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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