Based on the importance analysis with independent random variables, an ordering importance measure is proposed to evaluate the effects of variables on the uncertainty of output response first, in which not only independent random variables but also correlated ones are included, and it provides a...

Regulators increasingly express concerns over auditor-provided tax services (APTS) because those services could impair auditor independence. To date, research on the impact of APTS on auditor independence has yielded mixed results, potentially due to endogeneity issues, providing no clear...