Profit shifting by multinational corporations is thought to reduce tax revenue around the world. While transfer pricing regulations are meant to curtail profit shifting, there have been rising concerns that a sophisticated tax advisory industry can limit their effectiveness. This paper provides...

Regulators increasingly express concerns over auditor-provided tax services (APTS) because those services could impair auditor independence. To date, research on the impact of APTS on auditor independence has yielded mixed results, potentially due to endogeneity issues, providing no clear...

This study examines the effect of the reviewer role on tax professionals’ advocacy bias. Prior research establishes the prevalence of advocacy bias and focuses on whether reviewers can detect preparers’ advocacy bias; however, this study examines whether the reviewer role influences tax...

The benefits and costs of auditor-provided tax services (APTS) have been and continue to be a concern of regulators and the academic community. Numerous archival studies suggest that knowledge sharing is one mechanism through which APTS affects audit quality because of the valuable information...

Zum Werk: Die derzeitige wirtschaftliche Situation mit den sehr stark gestiegenen Energie- und Rohstoffpreisen sowie den Lieferschwierigkeiten für eine Vielzahl von Vor- und Zwischenprodukten führen bei zahlreichen Unternehmen zu einer Verschlechterung der wirtschaftlichen Situation. Bereits...

Internal Revenue Code (IRC) section 7216 and its lengthy regulations govern when a tax return preparer may disclose or use a taxpayer's tax return information without first obtaining the taxpayer's consent. Because it is a federal crime to violate section 7216 and its regulations, CPAs should...

Recent incidences of audit failures and tax aggressiveness linked to non-audit services have called into question audit firms' compliance with current restrictions on the provision of aggressive tax planning to their clients. This study investigates whether U.S. audit firms comply with existing...

The Ninth Circuit, in Taylor v. Commissioner, affirmed the district court's dismissal of a tax preparer's refund action that sought review of preparer penalties assessed for the understatements of his clients' tax liabilities. The district court held that the taxpayer's failure to timely comply...

This article examines the factual background of Loving v. IRS, the invalidated return preparer regulations, and the statute that the IRS relied on as authority. It reviews the district and circuit court opinions and discusses the options available to the IRS to regulate the tax return...

We investigate the relationship between auditor-provided tax services (APTS) and tax avoidance strategies of their clients in the Spanish market. As a result of a recently enacted EU legislation, APTS is seriously restricted within the EU. The evidence available so far for the US provides...

Large accounting firms offshore a significant amount of tax work to professionals in India. Prior research suggests that individuals can have negative implicit attitudes toward people from different nationalities and that negative implicit attitudes can have undesired consequences. In this...

This study introduces and tests the applicability of a signal for individual tax reporting aggressiveness using German income tax return data. Tax aggressiveness is often defined as dealing with uncertainty - or more precisely: ambiguity - in an exploitative manner. In other words, firms and...

Arbeitspsychologische Analysen Organisations- und führungstheoretische Analysen -- Kompetenzentwicklung für Tätigkeiten in digitalisierten Arbeitsprozessen -- Berufliche Bildung in der Digitalisierung -- Anwendung des KODIMA-Ansatzes -- Praxisempfehlungen.

In 2004 more than 60 percent of all taxpayers used paid tax preparers. The percentage of taxpayers using paid preparers increased to about 73 percent for taxpayers claiming the Earned Income Tax Credit ("EITC") in 2006. Because most taxpayers use paid tax preparers there should be some means by...

We examine the impact on taxpayer compliance of corrupt auditors seeking bribes in the form of a percentage of taxes payable. The first experiment examines a setting where a taxpayer can choose to report higher income in the presence of a corrupt auditor to reduce the bribe on the under-reported...

To study the role of tax professionals, we merge tax records of 2.5 million taxpayers in Italy with the respective audit files from the tax revenue agency. Our data covers the entire population of sole proprietorship taxpayers in seven regions, followed over seven fiscal years. We first document...

To study the role of tax professionals, we merge tax records of 2.5 million taxpayers in Italy with the respective audit files from the tax revenue agency. Our data covers the entire population of sole proprietorship taxpayers in seven regions, followed over seven fiscal years. We first document...

Unternehmen aller Branchen stehen vor dem Hintergrund der fortschreitenden Digitalisierung neuen Herausforderungen gegenüber. Die von der so verstandenen Digitalisierung ausgelösten Veränderungen betreffen insbesondere den Dienstleistungssektor, in dem das Handeln der Beschäftigten in hohem...