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Separating auditor-provided tax planning and tax compliance services : audit quality implications
Chyz, James A.; Gal-Or, Ronen; Naiker, Vic - In: Auditing : a journal of practice & theory 42 (2023) 2, pp. 101-131
Persistent link: https://www.econbiz.de/10014311636
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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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Why do audit clients voluntarily disclose the compliance and planning components of auditor provided tax services?
Gal-Or, Ronen; Harding, Michelle; Naiker, Vic; Sharma, … - In: Journal of accounting and public policy 43 (2024), pp. 1-27
Persistent link: https://www.econbiz.de/10015056792
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Former audit partners on the audit committee and internal control deficiencies
Naiker, Vic; Sharma, Divesh S. - In: The accounting review : a publication of the American … 84 (2009) 2, pp. 559-587
Persistent link: https://www.econbiz.de/10003874756
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Do former audit firm partners on audit committees procure greater nonaudit services from the auditor?
Naiker, Vic; Sharma, Divesh S.; Sharma, Vineeta D. - In: The accounting review : a publication of the American … 88 (2013) 1, pp. 297-326
Persistent link: https://www.econbiz.de/10009711727
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Auditor-provided tax nonaudit services and the implied cost of equity capital
Alsadoun, Nasser; Naiker, Vic; Navissi, Farshid; … - In: Auditing : a journal of practice & theory 37 (2018) 3, pp. 1-24
Persistent link: https://www.econbiz.de/10011920816
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Former Audit Partners on the Audit Committee and Internal Control Deficiencies
Naiker, Vic; Sharma, Divesh S. - In: The accounting review : a journal of the American … 84 (2009) 2, pp. 559-588
Persistent link: https://www.econbiz.de/10008238259
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Personally tax aggressive executives and corporate tax sheltering
Chyz, James A. - In: Journal of accounting & economics 56 (2013) 2/3, pp. 311-328
Persistent link: https://www.econbiz.de/10010239109
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Auditing research opportunities from an international perspective
Sharma, Divesh S. - In: International journal of auditing : IJA 21 (2017) 3, pp. 223-224
Persistent link: https://www.econbiz.de/10011854561
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To replicate or not to replicate? : that is the question
Sharma, Divesh S. - In: Journal of accounting and public policy 42 (2023) 6, pp. 1-7
Persistent link: https://www.econbiz.de/10014461625