Examining the Effects of Auditor-Provided Tax Planning and Compliance on Tax Outcomes

Summary

This study explores the relationships between auditor-provided tax compliance and tax planning services and their impact on corporate tax avoidance and tax risk. The researchers investigate how engaging auditors for tax services influences a company's tax planning effectiveness, examining if companies paying for tax planning advice from auditors exhibit higher tax avoidance and lower tax risk compared to those that do not, and whether auditor-provided tax compliance services lead to similar outcomes.