Accepted by Kenneth Klassen. We appreciate suggestions from Brad Barber, Jennifer Blouin, Jennifer Brown, Andrew Cuccia, Wayne Guay, David Harris, Paul Hribar, W. Bruce Johnson, William Kinney, Morley Lemon, Thomas Lys, Edward Maydew, William Mayhew, Tom Omer, Jeff Schatzberg, Casey Schwab, Andrew Schmidt, Hollis Skaife, David Weber, Robert Yetman and workshop participants at the 2006 American Accounting Association Annual Meeting, the University of California-Davis, the 2006 Internal Revenue Service Research Conference, the University of Iowa, the University of North Carolina 2006 Tax Symposium, the University of Pennsylvania and the University of Texas. We also thank William Kress for excellent research assistance. Cristi Gleason thanks the Ernst & Young Excellence in Accounting Education fund for financial support. The Internal Revenue Service (IRS) provided confidential tax information to one of the authors pursuant to provisions of the Internal Revenue Code that allow disclosure of information to a contractor to the extent necessary to perform a research contract for the IRS. None of the confidential tax information received from the IRS is disclosed in this treatise. Statistical aggregates were used so that a specific taxpayer cannot be identified from information supplied by the IRS.
Do Auditor-Provided Tax Services Improve the Estimate of Tax Reserves?*
Article first published online: 24 MAY 2011
© 2011 The Canadian Academic Accounting Association
Contemporary Accounting Research
Volume 28, Issue 5, pages 1484–1509, Winter 2011 (December)
How to Cite
Gleason, C. A. and Mills, L. F. (2011), Do Auditor-Provided Tax Services Improve the Estimate of Tax Reserves?. Contemporary Accounting Research, 28: 1484–1509. doi: 10.1111/j.1911-3846.2010.01057.x
- Issue published online: 6 DEC 2011
- Article first published online: 24 MAY 2011
- Accepted manuscript online: 8 DEC 2010 09:09AM EST
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