Matches in SemOpenAlex for { <https://semopenalex.org/work/W3124607328> ?p ?o ?g. }
Showing items 1 to 76 of
76
with 100 items per page.
- W3124607328 abstract "This study examines factors that influenced public companies to retain or dismiss their audit firms as tax service providers during the years immediately surrounding the passage of the Sarbanes-Oxley Act (SOX) in 2002. We find a positive relation between a company’s tax and operating complexity and the probability that it retained its auditor-provided tax services, suggesting that complexity increases the potential benefits from knowledge spillover relative to the costs from perceived auditor independence impairment. We find a positive relation between the strength of a company’s corporate governance and the probability that it would retain auditor-provided tax services, suggesting that companies with strong governance expected benefits from knowledge spillover to exceed costs from perceived auditor independence impairment. Although we find no direct relation between auditor tenure and the decision to retain auditor-provided tax services, we do find a significant negative association between auditor retention and high non-tax NAS fees and between auditor retention and the joint effect of long auditor tenure and high non-tax NAS fees. Thus firms with low auditor independence and long audit tenure are less likely to retain their auditor for tax services than firms with high non-tax NAS fees alone." @default.
- W3124607328 created "2021-02-01" @default.
- W3124607328 creator A5013868296 @default.
- W3124607328 creator A5015429911 @default.
- W3124607328 creator A5054676532 @default.
- W3124607328 creator A5083934731 @default.
- W3124607328 date "2009-06-25" @default.
- W3124607328 modified "2023-09-26" @default.
- W3124607328 title "Do Complexity, Governance, and Auditor Independence Influence Whether Firms Retain Their Auditors for Tax Services?" @default.
- W3124607328 hasPublicationYear "2009" @default.
- W3124607328 type Work @default.
- W3124607328 sameAs 3124607328 @default.
- W3124607328 citedByCount "12" @default.
- W3124607328 countsByYear W31246073282012 @default.
- W3124607328 countsByYear W31246073282013 @default.
- W3124607328 countsByYear W31246073282014 @default.
- W3124607328 countsByYear W31246073282015 @default.
- W3124607328 countsByYear W31246073282017 @default.
- W3124607328 crossrefType "posted-content" @default.
- W3124607328 hasAuthorship W3124607328A5013868296 @default.
- W3124607328 hasAuthorship W3124607328A5015429911 @default.
- W3124607328 hasAuthorship W3124607328A5054676532 @default.
- W3124607328 hasAuthorship W3124607328A5083934731 @default.
- W3124607328 hasConcept C10138342 @default.
- W3124607328 hasConcept C121955636 @default.
- W3124607328 hasConcept C144133560 @default.
- W3124607328 hasConcept C147007100 @default.
- W3124607328 hasConcept C150130657 @default.
- W3124607328 hasConcept C162324750 @default.
- W3124607328 hasConcept C170856484 @default.
- W3124607328 hasConcept C175444787 @default.
- W3124607328 hasConcept C191602146 @default.
- W3124607328 hasConcept C199521495 @default.
- W3124607328 hasConcept C24204470 @default.
- W3124607328 hasConcept C39389867 @default.
- W3124607328 hasConcept C55527203 @default.
- W3124607328 hasConceptScore W3124607328C10138342 @default.
- W3124607328 hasConceptScore W3124607328C121955636 @default.
- W3124607328 hasConceptScore W3124607328C144133560 @default.
- W3124607328 hasConceptScore W3124607328C147007100 @default.
- W3124607328 hasConceptScore W3124607328C150130657 @default.
- W3124607328 hasConceptScore W3124607328C162324750 @default.
- W3124607328 hasConceptScore W3124607328C170856484 @default.
- W3124607328 hasConceptScore W3124607328C175444787 @default.
- W3124607328 hasConceptScore W3124607328C191602146 @default.
- W3124607328 hasConceptScore W3124607328C199521495 @default.
- W3124607328 hasConceptScore W3124607328C24204470 @default.
- W3124607328 hasConceptScore W3124607328C39389867 @default.
- W3124607328 hasConceptScore W3124607328C55527203 @default.
- W3124607328 hasLocation W31246073281 @default.
- W3124607328 hasOpenAccess W3124607328 @default.
- W3124607328 hasPrimaryLocation W31246073281 @default.
- W3124607328 hasRelatedWork W1489947159 @default.
- W3124607328 hasRelatedWork W1978871096 @default.
- W3124607328 hasRelatedWork W2029394751 @default.
- W3124607328 hasRelatedWork W2065314191 @default.
- W3124607328 hasRelatedWork W2080520925 @default.
- W3124607328 hasRelatedWork W2091794214 @default.
- W3124607328 hasRelatedWork W2092900481 @default.
- W3124607328 hasRelatedWork W2411625259 @default.
- W3124607328 hasRelatedWork W2506895554 @default.
- W3124607328 hasRelatedWork W2986984248 @default.
- W3124607328 hasRelatedWork W2993823183 @default.
- W3124607328 hasRelatedWork W3015908070 @default.
- W3124607328 hasRelatedWork W3124057952 @default.
- W3124607328 hasRelatedWork W3124534644 @default.
- W3124607328 hasRelatedWork W3125526304 @default.
- W3124607328 hasRelatedWork W3125789772 @default.
- W3124607328 hasRelatedWork W3125829977 @default.
- W3124607328 hasRelatedWork W3125916895 @default.
- W3124607328 hasRelatedWork W3126071040 @default.
- W3124607328 hasRelatedWork W3122778039 @default.
- W3124607328 isParatext "false" @default.
- W3124607328 isRetracted "false" @default.
- W3124607328 magId "3124607328" @default.
- W3124607328 workType "article" @default.