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

Soufiene Assidi; Khaled Hussainey

doi:10.1002/ijfe.1906

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

Soufiene Assidi
, Khaled Hussainey

Centre for Innovative and Sustainable Finance

Al Jouf University

Research output: Contribution to journal › Article › peer-review

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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 language	English
Pages (from-to)	2279-2288
Number of pages	10
Journal	International Journal of Finance and Economics
Volume	26
Issue number	2
Early online date	2 Aug 2020
DOIs	https://doi.org/10.1002/ijfe.1906
Publication status	Published - 1 Aug 2021

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Keywords

Tax aggressiveness
tax preparer
auditor
tax fees

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10.1002/ijfe.1906

HUSSAINEY_2020_cright_The effect of tax preparers on corporate tax aggressiveness
This is the peer reviewed version of the following article: Assidi, S, Hussainey, K. The effect of tax preparers on corporate tax aggressiveness: Evidence form the UK context. Int J Fin Econ. 2020; 1– 10, which has been published in final form at https://onlinelibrary.wiley.com/doi/full/10.1002/ijfe.1906. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions.
Accepted author manuscript (Post-print), 1.06 MB

Cite this

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

Abstract

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Keywords

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