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The Economic Consequences of Tax Service Provider Sanctions: Evidence from KPMG's Deferred Prosecution Agreement
16 references·2 citing·45 second hopsampled
The Economic Consequences of Tax Service Provider Sanctions: Evidence from KPMG's Deferred Prosecution Agreement (2015)The Economic Consequences of Tax Service …Public Pressure and Corporate Tax Behavior (2015)Public Pressure and Corporate…The Reputational Costs of Tax Avoidance (2013)The Reputational Costs of Tax…Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference? (2012)Tax Avoidance: Does Tax-Speci…Incentives for Tax Planning and Avoidance: Evidence from the Field (2012)Incentives for Tax Planning a…Do IRS Audits Deter Corporate Tax Avoidance? (2012)Do IRS Audits Deter Corporate…Audit Quality and Auditor Reputation: Evidence from Japan (2012)Audit Quality and Auditor Rep…A review of tax research (2010)A review of tax researchTax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting (2009)Tax Reporting Aggressiveness …How does internal control regulation affect financial reporting? (2009)How does internal control reg…What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement (2008)What does tax aggressiveness …Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Long-Run Corporate Tax Avoidance (2008)Long-Run Corporate Tax Avoida…Does Auditor Reputation Matter? The Case of KPMG Germany and ComROAD AG (2008)Does Auditor Reputation Matte…The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market (2005)The Pricing of National and C…Shredded Reputation: The Cost of Audit Failure (2002)Shredded Reputation: The Cost…Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…Determinants and consequences of auditor‐provided tax services: A systematic review of the international literature (2021)Determinants and consequences…Did the 2005 Deferred Prosecution Agreement Adversely Impact KPMG's Audit Practice? (2018)Did the 2005 Deferred Prosecu…Auditor size and audit quality (1981)Separation of Ownership and Control (1983)Positive Accounting Theory (1985)The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Risk, Return, and Equilibrium: Empirical Tests (1973)Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Corporate Governance and Equity Prices (2003)Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities (2013)Corporate governance, incentives, and tax avoidance (2015)Disclosure level and the cost of equity capital. (1997)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Do Socially Responsible Firms Pay More Taxes? (2015)Real Effects of a Widespread CSR Reporting Mandate: Evidence from the European Union's CSR Directive (2020)The Effects of Mandatory ESG Disclosure Around the World (2024)The Pricing of Audit Services: Theory and Evidence (1980)Auditor Industry Specialization and Earnings Quality (2003)Audit Research after Sarbanes-Oxley (2005)A Framework for Understanding and Researching Audit Quality (2011)Audit Quality: Insights from the Academic Literature (2012)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Performance matched discretionary accrual measures (2005)An Examination of Corporate Tax Shelter Participants (2009)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)The Effects of Executives on Corporate Tax Avoidance (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Crime and Punishment: An Economic Approach (1968)Large Shareholders and Corporate Control (1986)The economic implications of corporate financial reporting (2005)Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence (2011)Corporate Political Connections and Tax Aggressiveness (2015)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)The theory and practice of corporate finance: evidence from the field (2001)Financial Constraints and Cash Tax Savings (2015)Tax Aggressiveness and Corporate Transparency (2018)The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review (2019)Opaque financial reports, R2, and crash risk☆ (2009)A review of archival auditing research (2014)
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References

  • 2010A review of tax research3,167 cited
  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 2008Long-Run Corporate Tax Avoidance2,133 cited
  • 2009Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting1,533 cited
  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 2008What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement1,111 cited
  • 2012Incentives for Tax Planning and Avoidance: Evidence from the Field872 cited
  • 2005The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market808 cited
  • 2012Do IRS Audits Deter Corporate Tax Avoidance?580 cited
  • 2015Public Pressure and Corporate Tax Behavior538 cited
  • 2012Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?529 cited
  • 2002Shredded Reputation: The Cost of Audit Failure514 cited
  • 2013The Reputational Costs of Tax Avoidance457 cited
  • 2009How does internal control regulation affect financial reporting?448 cited
  • 2012Audit Quality and Auditor Reputation: Evidence from Japan

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435 cited
  • 2008Does Auditor Reputation Matter? The Case of KPMG Germany and ComROAD AG389 cited
  • Cited by

    • 2018Did the 2005 Deferred Prosecution Agreement Adversely Impact KPMG's Audit Practice?15 cited
    • 2021Determinants and consequences of auditor‐provided tax services: A systematic review of the international literature14 cited