Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Do Complexity, Governance, and Auditor Independence Influence whether Firms Retain Their Auditors for Tax Services?

16 references·16 citing·36 second hopsampled

FromToDepth

this work references cited by second hop· second hop is a sample of the most-cited connections

References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
1997A Survey of Corporate Governance16,237 cited
1996Higher market valuation of companies with a small board of directors6,614 cited
2003Corporate Governance and Equity Prices6,115 cited
2002Audit committee, board of director characteristics, and earnings management4,633 cited
2005Corporate tax avoidance and high-powered incentives2,187 cited
2008Long-Run Corporate Tax Avoidance2,133 cited
1997A Survey of Corporate Governance2,085 cited
2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management1,649 cited
2007Corporate Governance, Accounting Outcomes, and Organizational Performance1,536 cited
2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
1998Corporate governance and board effectiveness1,346 cited
1995Corporate Governance: Some Theory and Implications1,256 cited
2005Restoring Trust after Fraud: Does Corporate Governance Matter?

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

1,246 cited

2005Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?1,147 cited

Cited by

2011Is There an Association between Earnings Management and Auditor-Provided Tax Services?83 cited
2017Use of specialists on audit engagements: A research synthesis and directions for future research81 cited
2019Does Tax Planning Affect Analysts' Forecast Accuracy?80 cited
2015Financial Statement Complexity and Meeting Analysts’ Expectations75 cited
2014The Role of Audit Firm Expertise and Knowledge Spillover in Mitigating Earnings Management through the Tax Accounts73 cited
2015Measuring income tax accrual quality72 cited
2014Audit committee financial expertise, corporate governance, and the voluntary switch from auditor-provided to non-auditor-provided tax services62 cited
2021The Association between Auditor Provided Tax Planning and Tax Compliance Services and Tax Avoidance and Tax Risk55 cited
2021Does task-specific knowledge improve audit quality: Evidence from audits of income tax accounts54 cited
2022Integrated reporting quality and corporate tax avoidance practices in South Africa’s listed companies50 cited
2012Do Auditor-Provided Tax Services Enhance or Impair the Value Relevance of Earnings?49 cited
2019The effect of chief financial officers’ accounting expertise on corporate tax avoidance: the role of compensation design49 cited
2014Auditor-Provided Tax Services and Stock Price Crash Risk45 cited
2019The Cost of Independence: Evidence from Companies' Decisions to Dismiss Audit Firms as Tax-Service Providers42 cited
2019External Auditor Responses to Tax Risk36 cited
2017Does FIN 48 Improve Firms' Estimates of Tax Reserves?34 cited