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The Changing Role of Auditors in Corporate Tax Planning

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References

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2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
1999The Role of Big 6 Auditors in the Credible Reporting of Accruals1,410 cited
2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions1,352 cited
2001Empirical tax research in accounting956 cited
1984Auditing, Consulting, and Auditor Independence940 cited
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2005The Persistence and Pricing of Earnings, Accruals, and Cash Flows When Firms Have Large Book-Tax Differences813 cited
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2004The smartest guys in the room: the amazing rise and scandalous fall of Enron556 cited
2004Is the Glass-Steagall Act Justified? A Study of the U.S. Experience with Universal Banking Before 1933513 cited
1990Tax Policy and the Economy420 cited
2006Disclosure of fees paid to auditors and the market valuation of earnings surprises315 cited

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2004

Professional Service Fees and Auditor Objectivity

280 cited

2003Audit Fees, Nonaudit Fees, and Auditor Reporting on Stressed Companies260 cited

Cited by

2017Use of specialists on audit engagements: A research synthesis and directions for future research81 cited
2020Do women in board represent less corporate tax avoidance? A moderation analysis76 cited
2018How Do Audit Offices Respond to Audit Fee Pressure? Evidence of Increased Focus on Nonaudit Services and their Impact on Audit Quality73 cited
2014Audit committee financial expertise, corporate governance, and the voluntary switch from auditor-provided to non-auditor-provided tax services62 cited
2015Auditor-provided tax services and long-term tax avoidance61 cited
2014The persistence of book-tax differences61 cited
2021The Association between Auditor Provided Tax Planning and Tax Compliance Services and Tax Avoidance and Tax Risk55 cited
2010The market for corporate tax knowledge50 cited
2015Restricting Non-Audit Services in Europe – The Potential (Lack of) Impact of a Blacklist and a Fee Cap on Auditor Independence and Audit Quality49 cited
2018The effect of the general anti-avoidance rule on corporate tax avoidance in China44 cited
2019The Cost of Independence: Evidence from Companies' Decisions to Dismiss Audit Firms as Tax-Service Providers42 cited
2022The Impact of Institutional Cross‐ownership on Corporate Tax Avoidance: Evidence from Chinese Listed Firms38 cited
2019Corporate tax planning and corporate tax disclosure35 cited
2017Does FIN 48 Improve Firms' Estimates of Tax Reserves?34 cited
2010Voluntary Disclosure of Auditor-Provided Tax Service Fees32 cited
2012The Reputational Costs of Tax Avoidance32 cited