The effect of tax preparers on corporate tax aggressiveness: evidence ‎form the UK context ‎

Soufiene Assidi, Khaled Hussainey

Research output: Contribution to journalArticlepeer-review

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.
Original languageEnglish
Pages (from-to)2279-2288
Number of pages10
JournalInternational Journal of Finance and Economics
Volume26
Issue number2
Early online date2 Aug 2020
DOIs
Publication statusPublished - 1 Aug 2021

Keywords

  • Tax aggressiveness
  • tax preparer
  • auditor
  • tax fees

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