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Keywords: auditor-provided tax services
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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
...Zhuoli Axelton; Kerry K. Inger; Mollie E. Mathis; Abbie E. Sadler ABSTRACT This study examines the association between auditor-provided tax services (APTS) and two types of tax-specific regulator scrutiny: tax disclosure scrutiny and tax authority scrutiny. Our results show that APTS...
Journal Articles
Tax Policy Uncertainty and Investment in Tax Planning: Firm-Level Evidence
Available to Purchase
Journal of the American Taxation Association 1–23.
Published: 04 October 2024
.... JEL Classifications: D81; E65; G18; H25; M41; M42. Editor’s note: Accepted by Senior Editor Ryan J. Wilson. 20 05 2022 27 08 2024 29 08 2024 2024 tax policy uncertainty investment in tax planning auditor-provided tax services THE JOURNAL OF THE AMERICAN TAXATION...
Journal Articles
The Economic Consequences of Tax Service Provider Sanctions: Evidence from KPMG's Deferred Prosecution Agreement
Available to Purchase
Journal of the American Taxation Association (2016) 38 (1): 57–78.
Published: 01 April 2016
...Andrew R. Finley; James Stekelberg ABSTRACT This study investigates the effect of KPMG's Deferred Prosecution Agreement (DPA) on the accounting firm's ability to sell auditor-provided tax services (APTS) and its clients' tax avoidance. We document that following the DPA, clients were more likely...
