Does FIN 48 Improve Firms' Estimates of Tax Reserves?
研究了FIN 48的会计指引和报告要求是否影响税收储备的充分性和准确性，以及审计师提供的税务服务对税收储备的影响。发现FIN 48消除了购买与未购买审计税务服务公司在税收储备充分性上的差异，并减少了过早释放税收储备的现象。
Abstract This paper examines whether the increased accounting guidance and reporting requirements of FIN 48 impact the adequacy and accuracy of tax reserves and the effect of auditor‐provided tax services on tax reserves. While we do not find FIN 48 affected the adequacy or accuracy of tax reserves on average, FIN 48 eliminated the differences in the tax reserve adequacy of firms with and without auditor‐provided tax services that existed prior to its adoption. We also find evidence of less premature releasing of tax reserves post‐ FIN 48. Our evidence is consistent with an increase in the comparability of reserves for firms that do and do not purchase auditor‐provided tax services, consistent with one of the FASB 's objectives for FIN 48.