Chief executive officers (CEOs) could use tax avoidance to reduce costs and hence increase firm profits. Nevertheless, the reputation of the firm could be harmed. Prior studies find that firms’ tax avoidance is associated with CEOs’ personality traits. We attempt to predict firms’...

Topics concerning government contracts have recently attracted much attention from researchers and the public because of the U.S. government’s significant spending on goods and services. In this study, we investigate whether audit fees are associated with audit clients’ government contracts....