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Auditor-Provided Tax Services and Tax Disclosure

Xiao Song, University of Nebraska - Lincoln


This study examines the association between auditor-provided tax services and tax disclosure. The prior literature on knowledge spillover suggests that tax teams and audit teams share client-specific knowledge in the same audit firm. Consistent with knowledge spillover, I predict and find that companies purchasing tax services from their external auditor provide more readable tax footnotes. I also find that the effect of APTS on tax disclosure is stronger when the APTS provider is a tax expert and a Big4 audit firm. Further analysis suggests that companies with APTS disclose more information about their tax planning and tax accounts related to future benefits and uncertainty. Finally, I find that managers of companies that purchase APTS provide more tax information during earnings conference calls. Overall, this study provides evidence that auditor-provided tax services improve tax disclosure.

Subject Area


Recommended Citation

Song, Xiao, "Auditor-Provided Tax Services and Tax Disclosure" (2021). ETD collection for University of Nebraska-Lincoln. AAI28418393.