The Changing Role of Auditors in Corporate Tax Planning

By Edward L. Maydew, Douglas A. Shackelford. 2005

122 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/ff8f7922181092d980304d4569636ddebf8edf01

Citations in the corpus

• Audit Fees and Book-Tax Differences (2012, unknown): “Further, tax fees paid to the auditor do not include all tax fees paid by the firm (Maydew and Shackelford 2007, Slemrod and Blumenthal 1996), so audit-provided tax services are not a reliable measure of total tax planning.”
• Changes in corporate effective tax rates over the past 25 years (2017, unknown): “Although SOX was primarily a response to financial reporting scandals of that period, it could conceivably affect tax avoidance by affecting firms’ overall attitudes towards regulatory enforcement or conservatism, as well as other indirect effects such as interactions with auditors (Maydew and Shack”