In 2001, the US moved to regulate internal control reporting by management and auditors.
While some jurisdictions have followed the lead of the US, many others have not. An …

Purpose This paper aims to focus on the relationship between audit committees, external
auditors and internal control systems (ICS) and strives to point out mutual influences …

Objetivo e Método: o objetivo deste artigo é revisar os estudos internacionais e no Brasil
sobre a agressividade tributária, esta entendida como o comportamento de tentar evitar ou …

Interest in corporate tax planning has accelerated in recent years as a combination of
political, economic, and technological factors have fueled the public's awareness of …

I examine whether corporate tax avoidance is associated with internal control weaknesses
(ICW s) disclosed under the Sarbanes‐Oxley Act (SOX). ICW s disclosed under SOX are …

The Big 4 have acquired numerous consulting firms since the late 2000s, and regulators are
concerned that a focus on consulting practices could negatively affect audit quality through …

ABSTRACT In 2005–2006, the PCAOB imposed restrictions on auditors' tax services in
order to strengthen auditor independence and improve audit quality. The restrictions …

Regulators have expressed concerns that an emphasis on non-audit services (NAS) could
distract from the audit function, even for clients with minimal NAS purchases. Motivated by …

This synthesis covers academic research on the use of valuation, tax, information
technology (IT), and forensic specialists on audit engagements. The importance and role of …

We investigate whether firms' tax planning affects the accuracy of analysts' forecasts. Tax
planning can exacerbate the complexity of firms' operations through strategic choices to …