会计师事务所的办公室规模和税收侵略性

IF 3.1 4区管理学 Q2 BUSINESS, FINANCE

Accounting and Finance Pub Date : 2023-09-13 DOI:10.1111/acfi.13177

Yi (Dale) Fu, Youngdeok Lim, Elizabeth Carson

{"title":"会计师事务所的办公室规模和税收侵略性","authors":"Yi (Dale) Fu, Youngdeok Lim, Elizabeth Carson","doi":"10.1111/acfi.13177","DOIUrl":null,"url":null,"abstract":"Abstract This paper empirically investigates the association between the size of accounting firm offices and corporate tax aggressiveness. We find that clients audited by large offices have lower levels of corporate tax aggressiveness. We also find that such a negative relation is less pronounced when an accounting firm office provides tax services or when the office possesses tax‐specific industry expertise, and it is more pronounced when a client is financially important. The study contributes to the literature by documenting the role of accounting firm offices in influencing tax aggressiveness.","PeriodicalId":47973,"journal":{"name":"Accounting and Finance","volume":"11 1","pages":"0"},"PeriodicalIF":3.1000,"publicationDate":"2023-09-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Accounting firm office size and tax aggressiveness\",\"authors\":\"Yi (Dale) Fu, Youngdeok Lim, Elizabeth Carson\",\"doi\":\"10.1111/acfi.13177\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Abstract This paper empirically investigates the association between the size of accounting firm offices and corporate tax aggressiveness. We find that clients audited by large offices have lower levels of corporate tax aggressiveness. We also find that such a negative relation is less pronounced when an accounting firm office provides tax services or when the office possesses tax‐specific industry expertise, and it is more pronounced when a client is financially important. The study contributes to the literature by documenting the role of accounting firm offices in influencing tax aggressiveness.\",\"PeriodicalId\":47973,\"journal\":{\"name\":\"Accounting and Finance\",\"volume\":\"11 1\",\"pages\":\"0\"},\"PeriodicalIF\":3.1000,\"publicationDate\":\"2023-09-13\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Accounting and Finance\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1111/acfi.13177\",\"RegionNum\":4,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting and Finance","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1111/acfi.13177","RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}

引用次数: 0

摘要

摘要本文对会计师事务所规模与企业税收侵略性之间的关系进行了实证研究。我们发现，由大型事务所审计的客户在企业税方面的进取心较低。我们还发现，当会计师事务所办事处提供税务服务或拥有税务特定行业专业知识时，这种负相关关系不那么明显，而当客户在财务上很重要时，这种负相关关系更为明显。该研究通过记录会计师事务所办公室在影响税收侵略性方面的作用，为文献做出了贡献。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

Accounting firm office size and tax aggressiveness

Abstract This paper empirically investigates the association between the size of accounting firm offices and corporate tax aggressiveness. We find that clients audited by large offices have lower levels of corporate tax aggressiveness. We also find that such a negative relation is less pronounced when an accounting firm office provides tax services or when the office possesses tax‐specific industry expertise, and it is more pronounced when a client is financially important. The study contributes to the literature by documenting the role of accounting firm offices in influencing tax aggressiveness.

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

Accounting and Finance BUSINESS, FINANCE-

CiteScore

5.10

自引率

7.70%

发文量

期刊介绍： Accounting & Finance enjoys an excellent reputation as an academic journal that publishes articles addressing significant research questions from a broad range of perspectives. The journal: • publishes significant contributions to the accounting, finance, business information systems and related disciplines • develops, tests, or advances accounting, finance and information systems theory, research and practice • publishes theoretical, empirical and experimental papers that significantly contribute to the disciplines of accounting and finance • publishes articles using a wide range of research methods including statistical analysis, analytical work, case studies, field research and historical analysis • applies economic, organizational and other theories to accounting and finance phenomena and publishes occasional special issues on themes such as on research methods in management accounting. Accounting & Finance is essential reading for academics, graduate students and all those interested in research in accounting and finance. The journal is also widely read by practitioners in accounting, corporate finance, investments, and merchant and investment banking.