Book-Tax Differences, Material Weakness in Tax-Related Internal Controls and Auditor-Provided Tax Services

Book-Tax Differences, Material Weakness in Tax-Related Internal Controls and Auditor-Provided Tax Services

碩士 === 元智大學 === 商學碩士班(會計學程) === 101 === This study examines whether the book-tax differences help to explain a material weakness in tax-related internal control and whether a firm purchases the auditor-provided tax services to decrease the relationship between book-tax differences and the probabilit...

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Bibliographic Details
Main Authors: Chien-Ju Chen, 陳倩如
Other Authors: Ming-Lei Chang
Format: Others
Language:en_US
Online Access:http://ndltd.ncl.edu.tw/handle/58794510117418667378
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spelling ndltd-TW-101YZU057360162016-03-18T04:41:40Z http://ndltd.ncl.edu.tw/handle/58794510117418667378 Book-Tax Differences, Material Weakness in Tax-Related Internal Controls and Auditor-Provided Tax Services 財稅差異、重大稅務內部控制缺失與稅務服務之關係 Chien-Ju Chen 陳倩如 碩士 元智大學 商學碩士班(會計學程) 101 This study examines whether the book-tax differences help to explain a material weakness in tax-related internal control and whether a firm purchases the auditor-provided tax services to decrease the relationship between book-tax differences and the probability of reporting a material weakness in tax-related internal control. The sample period in this paper is from 2005 to 2011. The empirical results found that the book-tax difference is positively correlative with material weakness in tax-related internal control, and regardless of firms purchase auditor-provided tax services or not, it do not affect the probability of a material weakness disclosure. Ming-Lei Chang 張敏蕾 學位論文 ; thesis 38 en_US
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language en_US
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sources NDLTD
description 碩士 === 元智大學 === 商學碩士班(會計學程) === 101 === This study examines whether the book-tax differences help to explain a material weakness in tax-related internal control and whether a firm purchases the auditor-provided tax services to decrease the relationship between book-tax differences and the probability of reporting a material weakness in tax-related internal control. The sample period in this paper is from 2005 to 2011. The empirical results found that the book-tax difference is positively correlative with material weakness in tax-related internal control, and regardless of firms purchase auditor-provided tax services or not, it do not affect the probability of a material weakness disclosure.
author2 Ming-Lei Chang
author_facet Ming-Lei Chang
Chien-Ju Chen
陳倩如
author Chien-Ju Chen
陳倩如
spellingShingle Chien-Ju Chen
陳倩如
Book-Tax Differences, Material Weakness in Tax-Related Internal Controls and Auditor-Provided Tax Services
author_sort Chien-Ju Chen
title Book-Tax Differences, Material Weakness in Tax-Related Internal Controls and Auditor-Provided Tax Services
title_short Book-Tax Differences, Material Weakness in Tax-Related Internal Controls and Auditor-Provided Tax Services
title_full Book-Tax Differences, Material Weakness in Tax-Related Internal Controls and Auditor-Provided Tax Services
title_fullStr Book-Tax Differences, Material Weakness in Tax-Related Internal Controls and Auditor-Provided Tax Services
title_full_unstemmed Book-Tax Differences, Material Weakness in Tax-Related Internal Controls and Auditor-Provided Tax Services
title_sort book-tax differences, material weakness in tax-related internal controls and auditor-provided tax services
url http://ndltd.ncl.edu.tw/handle/58794510117418667378
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