Access the full text.
Sign up today, get DeepDyve free for 14 days.
Brant Christensen, Nathan Newton, Michael Wilkins (2019)
How Do Team Workloads and Team Staffing Affect the Audit? Archival Evidence from U.S. AuditsBehavioral & Experimental Accounting eJournal
Beng Goh, Jimmy Lee, C. Lim, T. Shevlin (2013)
The effect of corporate tax avoidance on the cost of equityThe Accounting Review, 91
J. Boone, Inder Khurana, K. Raman (2015)
Did the 2007 PCAOB Disciplinary Order against Deloitte Impose Actual Costs on the Firm or Improve Its Audit QualityThe Accounting Review, 90
Scott Dyreng, Michelle Hanlon, Edward Maydew (2008)
Long-Run Corporate Tax AvoidanceThe Accounting Review, 83
Jere Francis, Donald Stokes, Don Anderson (1999)
City Markets as a Unit of Analysis in Audit Research and the Re‐Examination of Big 6 Market SharesAbacus, 35
F. Gul, Shuai Ma, Karen Lai (2017)
Busy Auditors, Partner-Client Tenure, and Audit Quality: Evidence from an Emerging MarketJournal of International Accounting Research, 16
Ewald Aschauer, R. Quick (2018)
Mandatory Audit Firm Rotation and Prohibition of Audit Firm‐Provided Tax Services: Evidence from Investment Consultants’ PerceptionsAuditing
Michael Donohoe, W. Knechel (2012)
Does Corporate Tax Aggressiveness Influence Audit Pricing?Auditing
R. Quick, Bent Warming‐Rasmussen (2009)
Auditor Independence and the Provision of Non-Audit Services: Perceptions by German InvestorsEuropean Finance eJournal
Scott Dyreng, Michelle Hanlon, Edward Maydew, Jacob Thornock (2017)
Changes in corporate effective tax rates over the past 25 yearsJournal of Financial Economics, 124
M. Erickson, N. Goldman, James Stekelberg (2016)
The Cost of Compliance: FIN 48 and Audit FeesJournal of The American Taxation Association, 38
(1982)
Auditor stress and time budgets
J. L. Abernathy, A. R. Finley, E. T. Rapley, J. Stekelberg (2019)
External auditor responses to tax risk, 36
L. Simone, Matthew Ege, Bridget Stomberg (2015)
Internal Control Quality: The Role of Auditor-Provided Tax ServicesThe Accounting Review, 90
Aaron Crabtree, Thomas Kubick (2014)
Corporate tax avoidance and the timeliness of annual earnings announcementsReview of Quantitative Finance and Accounting, 42
J. Krishnan, Jong Lee (2008)
Audit Committee Financial Expertise, Litigation Risk and Corporate GovernanceAuditing
Jeong‐Bon Kim, Jong-Hag Choi, Yoonseok Zang (2009)
Do Abnormally High Audit Fees Impair Audit Quality?S&P Global Market Intelligence Research Paper Series
W. Knechel, D. Sharma, Vineeta Sharma (2012)
Non‐Audit Services and Knowledge Spillovers: Evidence from New ZealandERN: Knowledge Management & Innovation (Topic)
J. Sweeney, S. Summers (2002)
The Effect of the Busy Season Workload on Public Accountants' Job BurnoutBehavioral Research in Accounting, 14
Will Ciconte, Michael Donohoe, Petro Lisowsky, Michael Mayberry (2016)
Predictable Uncertainty: The Relation between Unrecognized Tax Benefits and Future Income Tax Cash Outflows
K. Kanagaretnam, Jimmy Lee, C. Lim, Gerald Lobo (2016)
Relation between Auditor Quality and Tax Aggressiveness: Implications of Cross-Country Institutional DifferencesAuditing-a Journal of Practice & Theory, 35
John Robinson, Stephanie Sikes, C. Weaver (2010)
Performance Measurement of Corporate Tax DepartmentsThe Accounting Review, 85
Petro Lisowsky (2010)
Seeking Shelter: Empirically Modeling Tax Shelters Using Financial Statement InformationAuditing
K. Inger (2013)
Relative Valuation of Alternative Methods of Tax AvoidanceSPGMI: Compustat Fundamentals (Topic)
Sean McGuire, Thomas Omer, Dechun Wang (2012)
Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?The Accounting Review, 87
Andrew West (2017)
Multinational Tax Avoidance: Virtue Ethics and the Role of AccountantsJournal of Business Ethics, 153
James Myers, Linda Myers, Thomas Omer (2003)
Exploring the Term of the Auditor‐Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?The Accounting Review, 78
J. Boritz, Natalia Kochetova, Linda Robinson, Christopher Wong (2020)
Auditors’ and Specialists’ Views about the Use of Specialists during an Audit*Behavioral Research in Accounting, 32
(2012)
Research in accounting for income taxes
(1997)
A review and synthesis of pressure effects research in accounting
R. Bird, Karie Davis-Nozemack (2018)
Tax Avoidance as a Sustainability ProblemJournal of Business Ethics, 151
Jennifer Blouin (2014)
DEFINING AND MEASURING TAX PLANNING AGGRESSIVENESSNational Tax Journal, 67
Jere Francis, Michael Yu (2009)
Big 4 Office Size and Audit QualityThe Accounting Review, 84
Andrew Finley, James Stekelberg (2016)
The Economic Consequences of Tax Service Provider Sanctions: Evidence from KPMG's Deferred Prosecution AgreementJournal of The American Taxation Association, 38
K. Kanagaretnam, Jimmy Lee, C. Lim, Gerald Lobo (2016)
Cross-Country Evidence on the Role of Independent Media in Constraining Corporate Tax AggressivenessJournal of Business Ethics, 150
Mark Defond, Rebecca Hann, Xuesong Hu (2004)
Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?Institutional & Transition Economics eJournal
Richard Cazier, S. Rego, X. Tian, R. Wilson (2015)
The impact of increased disclosure requirements and the standardization of accounting practices on earnings management through the reserve for income taxesReview of Accounting Studies, 20
D. Payne, Cecily Raiborn (2018)
Aggressive Tax Avoidance: A Conundrum for Stakeholders, Governments, and MoralityJournal of Business Ethics, 147
John Goodwin, Donghui Wu (2016)
What Is the Relationship Between Audit Partner Busyness and Audit QualityContemporary Accounting Research, 33
Wendy Heltzer, S. Shelton (2015)
Book-Tax Differences and Audit Risk: Evidence from the United States
Cristi Gleason, Lillian Mills (2011)
Do Auditor-Provided Tax Services Improve the Estimate of Tax Reserves?*: Do Auditor-Provided Tax Services Improve the Estimate of Tax Reserves?Contemporary Accounting Research, 28
Christopher Agoglia, Joseph Brazel, Richard Hatfield, Scott Jackson (2010)
How Do Audit Workpaper Reviewers Cope with the Conflicting Pressures of Detecting Misstatements and Balancing Client WorkloadsEar and Hearing, 29
D. Lopez, Gary Peters (2011)
Auditor Workload Compression and Busy Season Auditor SwitchingAccounting Horizons, 25
Cristi Gleason, Lillian Mills (2008)
Evidence of differing market responses to beating analysts’ targets through tax expense decreasesReview of Accounting Studies, 13
Cynthia Cordes, Thomas Dougherty (1993)
A Review and an Integration of Research on Job BurnoutAcademy of Management Review, 18
Sanjay Gupta, Rick Laux, Dan Lynch (2015)
Do Firms Use Tax Reserves to Meet Analysts’ Forecasts? Evidence from the Pre- and Post-FIN 48 PeriodsPublic Economics: Taxation
Novia Chen, Peng-Chia Chiu, T. Shevlin (2017)
Do Analysts Matter for Corporate Tax Planning? Evidence from a Natural ExperimentInternational Corporate Finance eJournal
Marlene Plumlee, T. Yohn (2009)
An Analysis of the Underlying Causes Attributed to RestatementsS&P Global Market Intelligence Research Paper Series
Benjamin Ayers, Andrew Call, Casey Schwab (2018)
Do Analysts' Cash Flow Forecasts Encourage Managers to Improve the Firm's Cash Flows? Evidence from Tax PlanningContemporary Accounting Research, 35
D. Lopez, Gary Peters (2012)
The Effect of Workload Compression on Audit QualityAuditing-a Journal of Practice & Theory, 31
Gopal Krishnan, Gnanakumar Visvanathan (2011)
Is There an Association between Earnings Management and Auditor-Provided Tax Services?Journal of The American Taxation Association, 33
L. Deangelo (1981)
Auditor independence, ‘low balling’, and disclosure regulationJournal of Accounting and Economics, 3
James Chyz, Fabio Gaertner (2018)
Can Paying “Too Much” or “Too Little” Tax Contribute to Forced CEO Turnover?The Accounting Review, 93
A. Eilifsen, Kjell Knivsflå (2016)
The Role of Audit Firm Size, Non‐Audit Services, and Knowledge Spillovers in Mitigating Earnings Management During Large Equity IssuesARN Wiley-Blackwell Publishers Journals
Petro Lisowsky, Leslie Robinson, Andrew Schmidt (2013)
Do Publicly Disclosed Tax Reserves Tell Us About Privately Disclosed Tax Shelter Activity?: tax reserves and tax shelter activityJournal of Accounting Research, 51
Ambrose Jones, C. Norman, Benson Wier (2010)
Healthy Lifestyle as a Coping Mechanism for Role Stress in Public AccountingBehavioral Research in Accounting, 22
L. Simone, John Robinson, Bridget Stomberg (2011)
Distilling the reserve for uncertain tax positions: the revealing case of black liquorReview of Accounting Studies, 19
Scott Dyreng, Michelle Hanlon, Edward Maydew (2009)
The Effects of Executives on Corporate Tax AvoidanceCorporate Governance & Accounting eJournal
Shuping Chen, Xia Chen, Q. Cheng, T. Shevlin (2007)
Are Family Firms More Tax Aggressive Than Non-Family Firms?ERPN: Family Business (Topic)
Jong-Hag Choi, Jeong‐Bon Kim, Chansog Kim, Yoonseok Zang (2009)
Audit Office Size, Audit Quality and Audit PricingAuditing
(1984)
An analysis of the factors associated with lawsuits against public accountants
James Chyz, Ronen Gal-Or, Vic Naiker, D. Sharma (2021)
The Association between Auditor Provided Tax Planning and Tax Compliance Services and Tax Avoidance and Tax RiskJournal of the American Taxation Association
C. Armstrong, Jennifer Blouin, Alan Jagolinzer, D. Larcker (2015)
Corporate Governance, Incentives, and Tax AvoidanceCGN: Financial/Investment Practice (Topic)
S. Cahan, Jayne Godfrey, J. Hamilton, Debra Jeter (2015)
The Association between Client‐Specific Investment Opportunities and Audit Fees of Industry Specialists and Non‐SpecialistsMutual Funds
Tobias Svanström (2016)
Time Pressure, Training Activities and Dysfunctional Auditor Behaviour: Evidence from Small Audit FirmsResearch Methods & Methodology in Accounting eJournal
K. Klassen, Petro Lisowsky, Devan Mescall (2015)
The Role of Auditors, Non-Auditors, and Internal Tax Departments in Corporate Tax AggressivenessPolitical Economy: Taxation
Michelle Hanlon, Gopal Krishnan, Lillian Mills (2009)
Audit Fees and Book-Tax DifferencesS&P Global Market Intelligence Research Paper Series
Wayne Nesbitt, Anh Persson, Joanna Shaw (2019)
Auditor-Provided Tax Services and Clients’ Tax Avoidance: Do Auditors Draw a Line in the Sand for Tax Advisory Services?International Corporate Finance eJournal
(1969)
Your health.Northwest dentistry, 48 3
Julie Persellin, Jaime Schmidt, Scott Vandervelde, Michael Wilkins (2017)
Auditor Perceptions of Audit Workloads, Audit Quality, and Job SatisfactionAuditing/Analytical
(2013)
Effects of nonaudit services at audit firms concern PCAOB, SEC
P. Coram, Juliana Ng, D. Woodliff (2004)
The Effect of Risk of Misstatement on the Propensity to Commit Reduced Audit Quality Acts under Time Budget PressureEar and Hearing, 23
Michelle Hanlon, Shane Heitzman (2010)
A Review of Tax ResearchCapital Markets: Asset Pricing & Valuation
Kirsten Cook, G. Huston, Thomas Omer (2008)
Earnings Management Through Effective Tax Rates: The Effects of Tax Planning Investment and the Sarbanes-Oxley Act of 2002Corporate Law: Law & Finance eJournal
Brant Christensen, Adam Olson, Thomas Omer (2014)
The Role of Audit Firm Expertise and Knowledge Spillover in Mitigating Earnings Management through the Tax AccountsERN: Econometric Studies of Corporate Governance (Topic)
Cristi Gleason, Lillian Mills, Michelle Nessa (2016)
Does FIN 48 Improve Firms' Estimates of Tax Reserves?Tax eJournal
M. Frank, Luann Lynch, S. Rego (2009)
Tax Reporting Aggressiveness and its Relation to Aggressive Financial ReportingThe Accounting Review, 84
M. Frank, S. Rego (2003)
Do Managers Use the Valuation Allowance Account to Manage Earnings Around Certain Earnings TargetsJournal of The American Taxation Association, 28
J. Boone, Inder Khurana, K. Raman (2018)
Audit Market Response to PCAOB Censures of US Big 4 FirmsEuropean Accounting Review, 28
Michelle Hanlon, J. Slemrod (2009)
What Does Tax Aggressiveness Signal? Evidence from Stock Price Reactions to News about Tax Shelter InvolvementJournal of Public Economics, 93
C. Hux (2017)
Use of specialists on audit engagements: A research synthesis and directions for future researchJournal of Accounting Literature, 39
P. Hurley (2017)
Ego Depletion and Auditors' Busy SeasonAuditing eJournal
D. Weisbach (2002)
An Economic Analysis of Anti-Tax Avoidance DoctrinesAmerican Law and Economics Review, 4
W. Knechel, Jeff Payne (2001)
Additional Evidence on Audit Report LagEar and Hearing, 20
Nan-Ting Kuo, Cheng-Few Lee (2016)
A potential benefit of increasing book–tax conformity: evidence from the reduction in audit feesReview of Accounting Studies, 21
This study investigates the association between auditor workload compression and tax avoidance. Heavy auditor workloads can limit the extent to which auditors are able to examine the determination of the income tax provision, creating opportunities for companies to maintain their tax avoidance strategies unimpeded. We find evidence indicating that audits performed by auditors with greater levels of workload compression are associated with greater levels of tax avoidance, as proxied by the cash effective tax rate, the Generally Accepted Accounting Principles (GAAP) effective tax rate and book‐tax differences. We also investigate the role of auditor‐provided tax services (APTS) on the said associations and find evidence generally consistent with knowledge spillover; however, we do not find evidence of a moderating effect from APTS on the association between auditor workload compression and tax avoidance. This study contributes to the auditing and tax literatures by being among the first to investigate whether audit‐related constraints due to workload compression affect the outcomes of management's determination of the tax provision.
International Journal of Auditing – Wiley
Published: Oct 1, 2022
Keywords: audit quality; auditor performance; busy season; cash effective tax rate; GAAP effective tax rate; tax aggressiveness; tax avoidance; workload compression
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.