This study investigates the factors associated with firms' decisions to outsource corporate tax planning and compliance activities. The results indicate that transaction costs relating to human-asset specificity, proprietary technology, and economies of scale, along with the status of firms' top...

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...

Cover -- Title Page -- Copyright -- Contents -- List of Exhibits -- Preface -- About the Author -- Acknowledgments -- Part I Qualifications of Tax-Exempt Organizations -- Chapter 1 Distinguishing Characteristics of Tax-Exempt Organizations -- 1.1 Differences between Exempt and Nonexempt...