Disclosure of tax‐related critical audit matters and tax‐related outcomes

Given that tax‐related critical audit matters (tax CAMs) were prevalent among accelerated filers (18.5% of observations) during the initial year of CAM disclosures, we examine whether an auditor's disclosure of tax CAMs is associated with variation in tax‐related financial reporting quality, ta...

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Veröffentlicht in:	Contemporary accounting research 2024, Vol.41 (2), p.719-747
Hauptverfasser:	Drake, Katharine D., Goldman, Nathan C., Lusch, Stephen J., Schmidt, Jaime J.
Format:	Artikel
Sprache:	eng
Schlagworte:	Audits critical audit matters Earnings expanded audit reports Financial reporting financial reporting quality First year gestion du résultat lié à l’impôt Imposition qualité de l’information financière questions critiques de l’audit rapports d’audit élaborés rapports fiscaux Surveillance Tax avoidance Tax increases Tax rates tax reporting Taxation tax‐related earnings management évitement fiscal
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