..., as our dependent variable. Across all three samples (unmatched, matched, and IMR), we find that, as APTS increase, so does tax disclosure scrutiny. auditor-provided tax services SEC comment letters regulator scrutiny nonaudit services Our second hypothesis focuses on the association between...

... Oversight Board's renewed concerns about the provision of nonaudit services and its impact on audit and financial statement quality ( PCAOB 2013 ), we investigate the extent to which audit firm expertise and/or knowledge spillover constrains “last-chance” earnings management through the tax accounts...