Abstract
Krishnan, Visvanathan, and Yu (2013) (hereafter, KVY) fill a relevant gap in the burgeoning auditor-provided tax services (ATS) literature by examining investor perception of the costs and benefits of ATS. Prior and contemporaneous studies have investigated the influence of ATS on tax avoidance, financial statement quality, and creditor perception, but a study of the influence of ATS on value relevance was missing from the literature until now. KVY provide evidence that the value relevance of earnings is positively associated with the ratio of tax fees to total fees paid to auditors.
| Original language | English |
|---|---|
| Pages (from-to) | 21-24 |
| Number of pages | 4 |
| Journal | Journal of the American Taxation Association |
| Volume | 35 |
| Issue number | 1 |
| DOIs | |
| State | Published - 2013 |