Previous accounting research shows that taxes affect decision making by individuals and
firms. Most studies assume that agents have an accurate perception regarding their tax …

Corporate tax avoidance is likely to be associated with a high level of earnings management
and with high financial opacity in the time-series. On this basis, we hypothesize that analyst …

This paper examines whether tax uncertainty can alter investment decisions, focusing
primarily on the timing of large capital investments. Empirically, we exploit the staggered …

Research generally finds positive audit and tax outcomes associated with auditor-provided
tax services (APTS), attributing knowledge sharing (KS) between tax and audit as the …

As firms lower innovative investment in response to FASB Interpretation Number 48 (FIN 48),
they choose between reallocating those funds to noninnovative investment, not changing …

Two forms of expertise can influence audit quality: industry and task-specific expertise. If tax
knowledge is predominately task-specific, audit offices with increased exposure to complex …

This study examines whether financial accounting standards moderate the effectiveness of
tax policy. Specifically, we examine whether myopic managers' focus on short-term financial …

We review the empirical literature on the determinants and consequences of auditor‐
provided tax services (APTS) and provide some directions for future research. We first …

Abstract The PCAOB Rules on Ethics, Independence, and Tax Services prohibited
accounting firms from providing aggressive tax-position transactions to their audit clients. We …

Abstract The Financial Accounting Standards Board introduced FIN 48 (ASC 740-10) to
increase relevance and comparability in the reporting of uncertain tax positions. The extant …