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Auditor-provided tax services and stock price crash risk

Auditor-provided tax services and stock price crash risk

 Ahsan, Habib.
 p51-p82 English
Kế toánTài chínhStock price crash risk.Tax avoidance.Tax expense managementTax services.Business strategies.
Tác giả CN Ahsan, Habib.
Nhan đề Auditor-provided tax services and stock price crash risk / Ahsan Habib & Mostafa Monzur Hasan
Mô tả vật lý p51-p82
Tóm tắt This paper examines whether auditor-provided tax services affect stock price crash risk: an important consideration for stock investors. Provision of tax services by incumbent auditors could accentuate or attenuate crash risk depending on whether such services give rise to knowledge spillover or impair auditor independence. The study investigates two channels through which tax services might affect crash risk: earnings management in tax expenses and tax avoidance. Also examined is whether the association between tax services and crash risk is moderated by the particular business strategy that organizations pursue. A two-stage model is used to control for the potential endogeneity inherent in the selection of auditors for tax services. Empirical findings reveal that auditor-provided tax services attenuate crash risk by constraining both earnings management in tax expenses and tax avoidance. Further evidence shows that auditor-provided tax services reduce crash risk for firms following innovator business strategies. Taken together, empirical findings reported in this study support knowledge spillover benefits, that is, insights gained from tax services can enhance audit effectiveness
Thuật ngữ chủ đề Kế toán-Nghiên cứu-TV ĐHHN
Thuật ngữ chủ đề Tài chính-Nghiên cứu-TV ĐHHN
Từ khóa tự do Stock price crash risk.
Từ khóa tự do Tax avoidance.
Từ khóa tự do Tax expense management
Từ khóa tự do Tax services.
Từ khóa tự do Business strategies.
Tác giả(bs) CN Mostafa, Monzur Hasan.
Nguồn trích Acounting and business research- 2016, Vol46, N.1
MARC
Hiển thị đầy đủ trường & trường con
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245[1 0] |a Auditor-provided tax services and stock price crash risk / |c Ahsan Habib & Mostafa Monzur Hasan
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362[ 0] |a Vol 46 (January 2016)
520[ ] |a This paper examines whether auditor-provided tax services affect stock price crash risk: an important consideration for stock investors. Provision of tax services by incumbent auditors could accentuate or attenuate crash risk depending on whether such services give rise to knowledge spillover or impair auditor independence. The study investigates two channels through which tax services might affect crash risk: earnings management in tax expenses and tax avoidance. Also examined is whether the association between tax services and crash risk is moderated by the particular business strategy that organizations pursue. A two-stage model is used to control for the potential endogeneity inherent in the selection of auditors for tax services. Empirical findings reveal that auditor-provided tax services attenuate crash risk by constraining both earnings management in tax expenses and tax avoidance. Further evidence shows that auditor-provided tax services reduce crash risk for firms following innovator business strategies. Taken together, empirical findings reported in this study support knowledge spillover benefits, that is, insights gained from tax services can enhance audit effectiveness
650[1 7] |a Kế toán |x Nghiên cứu |2 TV ĐHHN
650[1 7] |a Tài chính |x Nghiên cứu |2 TV ĐHHN
653[ ] |a Stock price crash risk.
653[ ] |a Tax avoidance.
653[ ] |a Tax expense management
653[ 0] |a Tax services.
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700[ 0] |a Mostafa, Monzur Hasan.
773[ 0] |t Acounting and business research |g 2016, Vol46, N.1
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