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Voluntary Disclosure of Auditor-Provided Tax Service Fees
16 references·6 citing·28 second hop
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1970The Market for "Lemons": Quality Uncertainty and the Market Mechanism22,977 cited
  • 1997A Survey of Corporate Governance16,237 cited
  • 1986Large Shareholders and Corporate Control8,403 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1976Equilibrium in Competitive Insurance Markets: An Essay on the Economics of Imperfect Information4,984 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1983Discretionary disclosure3,477 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 2003Corporate governance and voluntary disclosure

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1,966 cited
  • 2004Audit Committee Characteristics and Restatements1,666 cited
  • Cited by

    • 2021When do firms highlight their effective tax rate?28 cited
    • 2016Executive Compensation and Political Sensitivity: Evidence from Government Contractors24 cited
    • 2014The Relation Between Auditor-Provided Tax Service Fees and Audit Fees After the Sarbanes–Oxley Act22 cited
    • 2017Auditor switching and audit fee discounting: the Iranian experience20 cited
    • 2011The Association Between Changes in Auditor Provided Tax Services and Long-Term Corporate Tax Avoidance19 cited
    • 2022Competition Effects on Audit Quality and Pricing in a Non-Big 4 Market18 cited