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Keywords: SEC comment letters
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Journal Articles
An Examination of Auditor-Provided Tax Services and Tax-Related Regulator Scrutiny
Available to Purchase
Journal of the American Taxation Association (2025) 47 (1): 59–83.
Published: 01 April 2025
... are positively associated with tax disclosure scrutiny, measured as the receipt of a tax-related SEC comment letter. We also find that APTS is positively associated with tax authority scrutiny, reflected through relatively greater releases of uncertain tax benefit reserves due to settlements with tax authorities...
