Book-tax difference consistency and audit pricing
研究发现账面税收差异（BTD）的一致性越低，审计费用越高，因为不一致性增加了审计风险，需要审计师投入更多努力。
We hypothesize that book-tax differences (BTD) consistency affects audit pricing because of its influence on audit risks. Specifically, we argue that a lack of consistency requires auditors to engage in greater effort during their audits to understand whether volatile BTD is reasonable and to ensure underlying factors contributing to such volatility are understood. Consistent with our hypothesis, we find a negative association between BTD consistency and audit fees after controlling for the magnitude of BTD and other firm characteristics. As further support, we find that the relation between consistency of BTD and audit fees is stronger for firms with better quality of auditors and higher tax planning incentives. These findings suggest that a lack of BTD consistency signals greater risk to auditors, and, consequently, results in higher audit fees.