全球智库信息集成服务系统(G2TT): The Changing Role of Auditors in Corporate Tax Planning

G2TT

来源类型	Working Paper
规范类型	报告
DOI	10.3386/w11504
来源ID	Working Paper 11504
	The Changing Role of Auditors in Corporate Tax Planning
	Edward L. Maydew; Douglas A. Shackelford
发表日期	2005-08-01
出版年	2005
语种	英语
摘要	This paper examines changes in the role that auditors play in corporate tax planning following recent events, including the well-known accounting scandals, passage of the Sarbanes-Oxley Act, and regulatory actions by the SEC and PCAOB. On the whole, these events have increased the sensitivity to and scrutiny of auditor independence. We examine the effects of these events on the market for tax planning, in particular the longstanding link between audit and tax services. While the effects are recent, they are already being seen in the data. Specifically, there has already been a dramatic shift in the market for tax planning away from obtaining tax planning services from one's auditor. We estimate that the ratio of tax fees to audit fees paid to the auditors of firms in the S&P 500 decline from approximately one in 2001 to one-fourth in 2004. At the same time, we find no evidence of a general decline in spending for tax services. In sum, the evidence indicates a decoupling of the longstanding link between audit and tax services, such that firms are shifting their purchase of tax services away from their auditor and towards other providers.
主题	Public Economics ; Taxation ; Other ; Accounting, Marketing, and Personnel ; Industrial Organization ; Market Structure and Firm Performance ; Regulatory Economics
URL	https://www.nber.org/papers/w11504
来源智库	National Bureau of Economic Research (United States)
引用统计
资源类型	智库出版物
条目标识符	http://119.78.100.153/handle/2XGU8XDN/569148
推荐引用方式 GB/T 7714	Edward L. Maydew,Douglas A. Shackelford. The Changing Role of Auditors in Corporate Tax Planning. 2005.

条目包含的文件
文件名称/大小	资源类型	版本类型	开放类型	使用许可
w11504.pdf（178KB）	智库出版物		限制开放	CC BY-NC-SA	浏览