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Keywords: tax fee
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2016) 91 (1): 179–205.
Published: 01 January 2016
... to tax aggressiveness even after considering tax preparer identity, which supports and extends prior research using tax fees as a proxy for tax planning; and (3) Big 4 tax preparers, in particular, are linked to less tax aggressiveness when they are the auditor than when they are not the auditor. Our...