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

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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
Number of pages10
JournalInternational Journal of Finance and Economics
Early online date2 Aug 2020
Publication statusEarly online - 2 Aug 2020


  • HUSSAINEY_2020_cright_The effect of tax preparers on corporate tax aggressiveness

    Rights statement: 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 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, PDF document

    Due to publisher’s copyright restrictions, this document is not freely available to download from this website until: 2/08/22

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