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Separating Auditor Provided Tax Planning and Tax Compliance Services : Audit Quality Implications
Chyz, James; Gal-Or, Ronen; Naiker, Vic - 2022
This study uses a unique dataset that separates tax non-audit services (NAS) into tax planning and compliance NAS to examine how audit quality is affected by these two types of tax NAS. Our main results, which account for decisions to purchase and disclose the breakdown of tax NAS, show that...
Persistent link: https://www.econbiz.de/10014241788
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Using accounting information to predict aggressive tax location decisions by European groups
Borrotti, Matteo; Rabasco, Michele; Santoro, Alessandro - In: Economic systems 47 (2023) 3, pp. 1-17
Persistent link: https://www.econbiz.de/10014391880
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The role of auditors and banks in the tax aggressiveness of private firms
Mättö, Markus; Niskanen, Mervi; Ojala, Hannu - In: International journal of auditing : IJA 27 (2023) 4, pp. 208-219
Persistent link: https://www.econbiz.de/10014427757
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The moral licensing effects of corporate reputation on tax planning
Zhang, Lanyi Yan; Wang, Lin - In: Review of Pacific Basin financial markets and policies … 27 (2024) 2, pp. 1-27
Persistent link: https://www.econbiz.de/10015196917
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Tax-compliant transfer pricing and responsibility accounting
Cools, Martine; Slagmulder, Regine - In: Journal of management accounting research : JMAR 21 (2009), pp. 151-178
Persistent link: https://www.econbiz.de/10003908013
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Tax-compliant transfer pricing and responsibility accounting
Cools, Martine; Slagmulder, Regine - 2009
Persistent link: https://www.econbiz.de/10009126896
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The spread of aggressive corporate tax reporting : a detailed examination of the corporate-owned life insurance shelter
Brown, Jennifer L. - In: The accounting review : a publication of the American … 86 (2011) 1, pp. 23-57
Persistent link: https://www.econbiz.de/10008901159
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Tax compliance of small business owners : a review
Kamleitner, Bernadette; Korunka, Christian; Kirchler, Erich - In: International journal of entrepreneurial behaviour & … 18 (2012) 3, pp. 330-351
Persistent link: https://www.econbiz.de/10009572236
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Tax-compliant transfer prizing and responsibility accounting
Cools, Martine; Slagmulder, Regine - 2009
Persistent link: https://www.econbiz.de/10003854244