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The Audit of Deferred Taxes as a Signal for Tax Auditors: Tax Compliance Implications for Private and Public Firms

Blaufus, Kay; Schöndube, Jens Robert; Wielenberg, Stefan (Hannover : Institutionelles Repositorium der Leibniz Universität Hannover, 2020)

Using a tax compliance game, we study whether the observability of the taxpayer’s financial accounting information and the statutory auditor’s report affects the tax compliance. We find that firms’ responses differ ...
Strategic Interactions between Tax and Statutory Auditors and Different Information Regimes: Implications for Tax Audit Efficiency

Blaufus, Kay; Schöndube, Jens Robert; Wielenberg, Stefan (Hannover : Institutionelles Repositorium der Leibniz Universität Hannover, 2020)

We examine whether tax audits become more efficient if tax auditors have access to audited financial statements and information about statutory audit adjustments. We extend the standard tax compliance game by a statutory ...

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