The role of auditors and banks in the tax aggressiveness of private firms

Audits of smaller entities

“…The study by Mättö et al (2023) (‘The role of auditors and banks in the tax aggressiveness of private firms’) examines the association between tax aggressiveness and choice of the auditor (Big 4 or non‐Big 4). The study finds that private firms’ engagement of a Big 4 audit is positively associated with tax aggressiveness, indicating that auditors play a greater role in providing tax‐related planning services than restraining tax aggressiveness in SMEs.…”