The effect of auditing on tax corrections: Empirical evidence of Portuguese private companies

Abstract

https://repositorio.iscte-iul.pt O efeito da auditoria nas correções fiscais Evidência empírica de empresas privadas portuguesas The effect of auditing on tax corrections

Are auditors attenuate earnings management in private companies? The effect of economic adjustment programmes

“…Several studies have been analyzing the effect of auditing on earnings management in general and on the level of accruals in particular. [16] conclude that the companies whose accounts are audited show greater differences between the accounting result and the tax result, particularly those that are audited by one of the four largest professional services networks in the world (EY, PwC, Deloitte and KPMG). [37] affirm that auditors avoid certain accounting manipulations and restrict the earnings management.…”