Abstract
CRISTI A. GLEASON, University of IowaLILLIAN F. MILLS, University of Texas at Austin1. IntroductionWe investigate whether auditor-provided tax services (ATS) improve the estimate of taxreserves. ATS could provide auditors with superior knowledge that would improve thequality of the audited financial reports, or they could impair auditor independence.
Published Version
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have