- The effect of tax risk on audit report delay🔍
- The effect of tax risk on audit report delay:🔍
- Why tax governance is key in an era of more tax risk and controversy🔍
- Journal of Accounting Inquiry🔍
- The Effect of Audit Report Lag on Tax|Audit Detection🔍
- Real effects of tax audits🔍
- Tax Aggressiveness and Audit Report Timeliness🔍
- The Dynamic Effects of Tax Audits🔍
The effect of tax risk on audit report delay
The effect of tax risk on audit report delay: Empirical evidence from ...
We find that the tax risk has no effect on audit report lag. This finding holds up when one alternative measure of tax risk and several additional control ...
The effect of tax risk on audit report delay: Empirical evidence from ...
Abstract: Tax risk has the potential to have far-reaching economic consequences, including the effect on late audit reports.
The effect of tax risk on audit report delay: Empirical evid
We find that the tax risk has no effect on audit report lag. This finding holds up when one alternative measure of tax risk and several additional control ...
The effect of tax risk on audit report delay: Empirical evidence from ...
We find that the tax risk has no effect on audit report lag. This finding holds up when one alternative measure of tax risk and several ...
The effect of tax risk on audit report delay: - ProQuest
Tax risk has the potential to have far-reaching economic consequences, including the effect on late audit reports. This study aims to empirically ...
The effect of tax risk on audit report delay: Empirical evidence from ...
We find that the tax risk has no effect on audit report lag. This finding holds up when one alternative measure of tax risk and several additional control ...
The effect of tax risk on audit report delay: Empirical evidence from ...
1. The phenomenon associated with audit report lag is a global phenomenon that occurs in companies in many countries, including both developed and ...
Why tax governance is key in an era of more tax risk and controversy
Businesses expect the number and intensity of tax audits to double in next two years, the 2023 EY Tax risk and controversy survey finds. Learn more.
Journal of Accounting Inquiry, Vol. 3, No. 1 (2024) 041-051 ...
Auditors with high audit fees can reduce the negative impact of tax avoidance, reduce the risk of delays in audit reporting, and produce faster financial ...
The Effect of Audit Report Lag on Tax-Audit Detection
However, this relationship is not affected by auditor-provided corporate tax filing services. This study provides empirical evidence that audit report lag ...
Real effects of tax audits - PMC
We find that audited firms are more likely to go out of business following the audit. The effect is concentrated in firms that underreport their taxes, although ...
Tax Aggressiveness and Audit Report Timeliness - Semantic Scholar
... tax and financial reporting, as seen by the audit reporting time delay. ... affect the audit report lag. Therefore, based on ... audit risk for auditors, so ...
The Dynamic Effects of Tax Audits - MIT Press Direct
A total of 60%–65% of revenue from audit comes from the change in reporting behavior. Extending the standard model of rational tax evasion, we show that these ...
Do tax audits have a dynamic impact? Evidence from corporate ...
The evidence suggests that tax audits have a positive impact on corporate income and corporate tax liabilities reported for three years after the start of the ...
AN INVESTIGATION OF TAX RISK DISCLOSURES AND ...
I find that auditors charge higher audit fees, take longer to issue audit reports, and are more likely to issue modified audit opinions when CAPE estimation ...
An Entity's Ability to Continue as a Going Concern
56, Codification of Accounting and Financial Reporting Guid- ance Contained in the AICPA Statements on Auditing Standards, addresses the issue of the ability of ...
External Auditor Responses to Tax Risk - Sage Journals
Consistent with the notion that tax risk represents a source of engagement risk that is priced by external auditors, we first document a positive association ...
The Association between Auditor Provided Tax Planning and Tax ...
Collectively, our results suggest that companies paying their auditors for tax planning advice are more effective tax planners (in terms of ...
What Are the Risks of Inaccurate Financial Reporting? - NetSuite
If an IRS audit finds that a company underpaid its taxes due to inaccurate financial reports, the company is charged interest and penalties on ...
Accounting Changes and Error Corrections - BDO USA
When the issuance of the financial statements accompanied by the audit report for a subsequent period is imminent such that disclosure will not be delayed, ...