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Keywords: tax fees
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Journal Articles
Accounting Horizons (2023) 37 (2): 189–216.
Published: 01 June 2023
...Yangmei Wang; Kirsten A. Cook SYNOPSIS We examine whether suspect firms (that precisely meet or narrowly beat earnings benchmarks) decrease investments in tax planning to manage earnings; we refer to this strategy as the direct method of modifying discretionary tax fees to increase net income. We...
Journal Articles
Accounting Horizons (2020) 34 (2): 83–107.
Published: 01 June 2020
... Editorship of Teri Lombardi Yohn. 1 2018 11 2019 2020 auditor independence auditor-provided tax services tax fees tax avoidance Publicity surrounding accounting scandals in the early 2000s (e.g., Enron Corporation and WorldCom) resulted in both criticism of audit firms...