The effect of tax preparers on corporate tax aggressiveness: Evidence form theUKcontext

被引：6

作者：

Assidi, Soufiene ^{[1
,2
]}

Hussainey, Khaled ^{[2
]}

机构：

[1] Jouf Univ, Coll Business, Dept Accounting, Sakakah, Saudi Arabia

[2] ISG, GEF2A Lab, Tunis, Tunisia

来源：

INTERNATIONAL JOURNAL OF FINANCE & ECONOMICS | 2021年 / 26卷 / 02期

关键词：

auditor; tax aggressiveness; tax fees; tax preparer; AUDITOR INDEPENDENCE; PANEL-DATA; AVOIDANCE; SERVICES; COST; FEES;

D O I：

10.1002/ijfe.1906

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This paper studies the role of tax preparers in tax aggressiveness. Based on a sample of 342 UK companies indexed on the Financial Times Stock Exchange (FTSE) 350 from 2006 to 2016, it finds that external tax preparers are more tax aggressive than internal ones. The result is explained by the capability of external preparers to take more aggressive tax positions than internal preparers because of their knowledge in different changes to tax law, and their higher expertise in this field. The findings has implications for managers, policymakers and researchers.

引用

页码：2279 / 2288

页数：10

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