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Keywords: auditor-provided tax services
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Journal Articles
Journal Articles
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...