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Auditor-Provided Tax Services and Ta...

Song, Xiao.

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Auditor-Provided Tax Services and Tax Disclosure.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Auditor-Provided Tax Services and Tax Disclosure./
作者:	Song, Xiao.
出版者:	Ann Arbor : ProQuest Dissertations & Theses, : 2021,
面頁冊數:	68 p.
附註:	Source: Dissertations Abstracts International, Volume: 82-10, Section: A.
Contained By:	Dissertations Abstracts International82-10A.
標題:	Finance. -
電子資源:	https://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=28418393
ISBN:	9798728229452

Auditor-Provided Tax Services and Tax Disclosure.
Song, Xiao.

Auditor-Provided Tax Services and Tax Disclosure. - Ann Arbor : ProQuest Dissertations & Theses, 2021 - 68 p.

Source: Dissertations Abstracts International, Volume: 82-10, Section: A.

Thesis (Ph.D.)--The University of Nebraska - Lincoln, 2021.

This item must not be sold to any third party vendors.

This study examines the association between auditor-provided tax services and tax disclosure. The prior literature on knowledge spillover suggests that tax teams and audit teams share client-specific knowledge in the same audit firm. Consistent with knowledge spillover, I predict and find that companies purchasing tax services from their external auditor provide more readable tax footnotes. I also find that the effect of APTS on tax disclosure is stronger when the APTS provider is a tax expert and a Big4 audit firm. Further analysis suggests that companies with APTS disclose more information about their tax planning and tax accounts related to future benefits and uncertainty. Finally, I find that managers of companies that purchase APTS provide more tax information during earnings conference calls. Overall, this study provides evidence that auditor-provided tax services improve tax disclosure.

ISBN: 9798728229452Subjects--Topical Terms:

542899
Finance.
Subjects--Index Terms:

Auditors

Auditor-Provided Tax Services and Tax Disclosure.
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