Tax haven Use, the pricing of audit and Non-audit Services, suspicious matters reporting obligations and whistle blower hotline Facilities: Evidence from Australian financial corporations

This study examines whether tax haven use by Australian financial corporations is associated with the pricing of audit and non-audit services. It also analyzes existence corporations’ suspicious matters reports (SMRs) whistle blower hotline facilities moderate association between We find a positive Our results are economically significant. For example, fees for around 23 per cent higher compared to no use, while 13 use. that SMRs both pricing. Overall, our suggest has serious consequences services, whereas assist reduce risks concerning