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Does Corporate Tax Aggressiveness Influence Audit Pricing?

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References

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2010Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research1,358 cited

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2003Auditor Industry Specialization and Earnings Quality1,206 cited

Cited by

2015The Role of Auditors, Non-Auditors, and Internal Tax Departments in Corporate Tax Aggressiveness206 cited
2016Relation between Auditor Quality and Tax Aggressiveness: Implications of Cross-Country Institutional Differences167 cited
2019Auditor Response to Negative Media Coverage of Client Environmental, Social, and Governance Practices149 cited
2017Tax haven networks and the role of the Big 4 accountancy firms143 cited
2015Did the PCAOB's Restrictions on Auditors' Tax Services Improve Audit Quality?124 cited
2017Managerial Ability, Financial Distress, and Audit Fees111 cited
2018The burden of attention: CEO publicity and tax avoidance94 cited
2019Are audit fees discounted in initial year audit engagements?94 cited
2021Real Effects of Tax Uncertainty: Evidence from Firm Capital Investments93 cited
2020The role of sustainability reporting in shareholder perception of tax avoidance87 cited
2018The Impact of Corporate Tax Avoidance on Board of Directors and CEO Reputation86 cited
2024Corporate tax avoidance and firm value: The moderating role of environmental, social, and governance (ESG) ratings84 cited
2017Controlling Shareholders’ Incentive and Corporate Tax Avoidance: A Natural Experiment in China82 cited
2020Cyber-Security Incidents and Audit Quality81 cited
2019The Moderating Role of Internal Control in Tax Avoidance: Evidence from a COSO-Based Internal Control Index in China77 cited
2021How do most low ETR firms avoid paying taxes?76 cited