The Changing Role of Auditors in Corporate Tax Planning, NBER Working Paper No. 11504 Issued in August 2005 NBER Program(s): 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. Aaiye Meherbaan Baithiye Jaane Jaan Mp3 Download. On the whole, these events have increased the sensitivity to and scrutiny of auditor independence.
Download a PDF. Tax Insights: Government targets tax planning using private corporations. Nov 30, 2017. [Read] Free Download PDF Punjabi University Corporate Tax Planning Question Paper Books. Punjabi University Corporate Tax Planning Question Paper. Punjabi University Corporate Tax Planning Question Paper PDF. Punjabi University Corporate Tax Planning Question Paper PDF Books this is the. Bit Serial Data Interface Bmw 3.
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. Machine-readable bibliographic record -,, Document Object Identifier (DOI): 10.3386/w11504 Published: Auerbach, Alan J., James R.
Hines, Jr., and Joel B. Slemrod (eds.) Taxing Corporate Income in the 21st Century. Cambridge: Cambridge University Press, 2007. Users who downloaded this paper also downloaded these: Grubert Desai and Dharmapala w11241 Kopczuk w12701 Slemrod w10858 Borek, Frattarelli, and Hart w19081.
