Auditor-Provided Tax Services and Accounting for Tax Uncertainty
نویسندگان
چکیده
منابع مشابه
Do Auditor-Provided Tax Services Impair Independence or Generate Knowledge Spillover? Evidence from Assessing Tax Accrual Quality
This study examines the association between auditor-provided tax services (APTS) and financial reporting quality to determine if APTS impairs auditor independence or generates knowledge spillover. Lower (higher) financial reporting quality is generally viewed as evidence supporting auditor independence impairment (knowledge spillover). We use the quality of the income tax accrual estimate from ...
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ژورنال
عنوان ژورنال: The International Journal of Accounting
سال: 2019
ISSN: 1094-4060,2213-3933
DOI: 10.1142/s1094406019500112