Auditor‐Provided Tax Services: The Effects of a Changing Regulatory Environment

By Thomas C. Omer, Jean C. Bedard, Diana Falsetta. 2006

135 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/b4cbf36b122dbe3d948ea32e6d727224c611400d

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Edward L. Maydew
2. Lingzi Lin
3. Nopmanee Tepalagul
4. Douglas A. Shackelford
5. Michelle Hanlon
6. Terry Shevlin
7. Ryan J. Wilson
8. Jennifer Blouin

In Economics and Econometrics

1. Edward L. Maydew
2. Douglas A. Shackelford
3. Michelle Hanlon
4. Terry Shevlin
5. Ryan J. Wilson
6. Gordon Richardson
7. Ross L. Watts
8. Roman Lanis

Citations in the corpus

• Auditor Independence and Audit Quality (2015, background): “Parkash and Venable (1993) suggest that demand for recurring NAS is associated with agency costs and auditor specialization but demand for non-recurring NAS generally is not related to agency costs.”
• The Changing Role of Auditors in Corporate Tax Planning (2005, background): “However, we are aware of only one other study that examines the changing market for auditorprovided tax services, Omer et al. (2005).”