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The Effects of Tax Services Provided by Auditors on Earnings Management

세무회계연구 no.44 , 2015년, pp.159 - 180   http://dx.doi.org/10.35349/tar.2015..44.008
곽재우, 조문기, 서정모

This study investigates the effects of tax services provided by auditors on firm’s earnings management. This study analyzes tax services received by listed Korean firms from 2006 to 2011 to examine the effects of tax services provided by auditors and the main findings are as follows. First, this study finds that manager pursues a strategy which tries to minimize the tax income and, at the same time, to maximize the accounting income. The result shows that the provision of tax services from an auditor reduces the tax burden of firm and has a significantly positive relationship with firm’s discretionary accruals. Second, among the different types of auditor-provided tax services, tax return service increases earnings management, In addition to these, this study finds that the auditor’s tax services have a different effect to earnings management for firms listed in different stock exchanges. Next, the implications of this study are as follows. First, the results of this study can provide the information to potential investors when they decide to invest in firms that the provision of audit service and tax service from the same auditor could affect to firm’s earnings management. Second, the results of this study which investigate the effects of auditor’s tax services to earnings management can provide a policy support that the Financial Supervisory Service and National Tax Service need a careful supervision for some firms which try to reduce the firm’s tax burden, together with aggressively opportunistic reporting in regard to firm’s accounting income.

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