The impact of joint provision of audit and tax services on the advice of tax professionals
通过实验发现，当审计与税务服务由同一家事务所联合提供时，经验丰富的税务专业人员会减少激进税务建议，并提高对税务不确定性的评估，这为公共政策辩论提供了新证据。
Prior public policy research has questioned the impact of joint provision of audit and non-audit services by examining auditor behavior and audit quality. This study contributes to the public policy debate by examining the behavior of the non-audit service provider, specifically tax professionals. The results of an experiment provide the first evidence that joint provision of audit and tax services impacts the judgments of the tax professional and reduces the aggressiveness of tax advice provided by experienced tax professionals, consistent with ingroup behavioral theory. In addition, tax professionals’ assessments of uncertainty—the basis for financial statement reserve recognition—are relatively greater when their firm is providing joint audit and tax services. Tax uncertainty assessments mediate the relationship between service provision and tax aggressive advice. Collectively, this study informs the public policy debate by demonstrating that joint provision of audit and non-audit services impacts the non-audit service provided by the same firm and provides clarity on how public policy may decrease tax aggressive advice.