Audit Fees and Book-Tax Differences

By Michelle Hanlon, Gopal V. Krishnan, Lil Mills. 2012

160 citations recorded by the source corpus.

ABSTRACT: We investigate whether book-tax differences are associated with higher audit fees, a proxy for auditor risk assessments and auditor effort. Our evidence suggests that there is a significa...

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/ed790be0becef48cc9dece7cc4e09325fc149083

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. Thomas C. Omer
2. Sean T. McGuire
3. Dechun Wang
4. Gordon Richardson
5. Roman Lanis
6. Qiang Cheng
7. Xing-qiang Du
8. Jere R. Francis

In Economics and Econometrics

1. Sean T. McGuire
2. Dechun Wang
3. Thomas C. Omer
4. Gordon Richardson
5. Roman Lanis
6. Grantley Taylor
7. Jaron H. Wilde

Citations in the corpus

• Societal trust and corporate tax avoidance (2018, unknown): “6 Tax aggressiveness could indicate management’s attitude towards compliance with rules and regulations (Hanlon et al. 2012, footnote 11).”
• Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference? (2012, methodology): “16 Our use of Heckman’s (1979) two-stage model as a method to control for selection bias is consistent with prior research in accounting.”