Did the PCAOB's Restrictions on Auditors' Tax Services Improve Audit Quality?
Clive S. Lennox · 2015 · The Accounting Review
WASTE classifies this as Negative / Null Result Report · AI classification, approximate
The study found no significant effect — useful as a negative control or null benchmark for your own design.
Abstract (excerpt)
ABSTRACT In 2005–2006, the PCAOB imposed restrictions on auditors' tax services in order to strengthen auditor independence and improve audit quality. The restrictions resulted in a significant drop in auditor-provided tax services (APTS).…
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Metadata source: Crossref · DOI 10.2308/accr-51356