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• W3042999183 abstract "Abstract This paper studies the role of tax preparers in tax aggressiveness. Based on a sample of 342 UK companies indexed on the Financial Times Stock Exchange (FTSE) 350 from 2006 to 2016, it finds that external tax preparers are more tax aggressive than internal ones. The result is explained by the capability of external preparers to take more aggressive tax positions than internal preparers because of their knowledge in different changes to tax law, and their higher expertise in this field. The findings has implications for managers, policymakers and researchers." @default.
• W3042999183 created "2020-07-23" @default.
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• W3042999183 date "2020-08-02" @default.
• W3042999183 modified "2023-10-18" @default.
• W3042999183 title "The effect of tax preparers on corporate tax aggressiveness: Evidence form the UK context" @default.
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• W3042999183 doi "https://doi.org/10.1002/ijfe.1906" @default.
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