Disclosure of tax‐related critical audit matters and tax‐related outcomes
Given that tax‐related critical audit matters (tax CAMs) were prevalent among accelerated
filers (18.5% of observations) during the initial year of CAM disclosures, we examine …
filers (18.5% of observations) during the initial year of CAM disclosures, we examine …
Auditors' and Tax Specialists' Interprofessional Collaboration during Audit Engagements: Implications for Audit Production and Audit Quality
Tax specialists are often part of interprofessional teams that conduct financial statement
audits, yet little is documented about their role and collaboration with auditors during these …
audits, yet little is documented about their role and collaboration with auditors during these …
Accounting firm office size and tax aggressiveness
This paper empirically investigates the association between the size of accounting firm
offices and corporate tax aggressiveness. We find that clients audited by large offices have …
offices and corporate tax aggressiveness. We find that clients audited by large offices have …
Is the disclosure of tax-related critical audit matters associated with tax-related audit and financial reporting quality, tax avoidance, or tax-related earnings …
We perform an in-depth investigation into whether an auditor's disclosure of tax-related
critical audit matters (tax CAMs) is associated with variation in tax-related financial reporting …
critical audit matters (tax CAMs) is associated with variation in tax-related financial reporting …
Exploring the involvement of tax audit experts in the early stages of tax audits: Empirical evidence from South African Revenue Service (SARS)
D Mhlanga, KF Masehela - … Journal of Research in Business and Social …, 2023 - ssbfnet.com
Tax compliance and evasion pose significant challenges to tax authorities in South Africa
and other countries. In recent times, corporate governance issues have increasingly …
and other countries. In recent times, corporate governance issues have increasingly …
Spillover Effects of Auditor Regulation on Corporate Decision Making
This study examines spillover effects of auditors' exposure to PCAOB inspection on
corporate decision making. We focus specifically on corporate tax planning effectiveness …
corporate decision making. We focus specifically on corporate tax planning effectiveness …
Local tax advisory firm boundaries and client tax-motivated income shifting: Evidence from PwC Europe
We examine the implications of the formation of PwC Europe in 2012–an alliance of PwC
member firms in Central Europe–for client tax planning. Using a difference-in-difference …
member firms in Central Europe–for client tax planning. Using a difference-in-difference …
[PDF][PDF] Is Tax Risk a Critical Audit Matter? Empirical Evidence on the Associations Between Tax Risk, Critical Audit Matters, and Audit Fees
This study contributes to the nascent literature on the economic consequences of critical
audit matters (CAMs) by examining how tax-related CAMs (TaxCAM) are associated with a …
audit matters (CAMs) by examining how tax-related CAMs (TaxCAM) are associated with a …