Do Auditor-Provided Tax Services Improve the Estimate of Tax Reserves?*: Do Auditor-Provided Tax Services Improve the Estimate of Tax Reserves?

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The taxman cometh: Does tax uncertainty affect corporate cash holdings? (2017, unknown): “More recent studies conclude that firms manage their tax expense to help meet earnings targets (Gleason and Mills 2008) and that UTB disclosures are influenced by management judgment (De Simone et al. 2014) or disclosure requirements (Blouin and Robinson 2014; Gleason and Mills 2011; Towery 2016).”
Non-audit Services and Audit Quality: Evidence from Private Firms (2013, background): “There are potential knowledge spillovers to gain from providing auditing and NAS to the same client (Simunic, 1984; Kinney et al., 2004; Antle et al., 2006; Robinson, 2008; Gleason and Mills, 2011).”
Firm and Investor Responses to Uncertain Tax Benefit Disclosure Requirements (2013, unknown): “Firms that pay higher tax fees to their auditors (TAXFEES) tend to be more sufficiently reserved for uncertain tax positions (Gleason and Mills 2011).”