德勤－复旦会计论坛系列讲座之一百八十八
时 间：2022年3月8日（周二）下午14：00
地 点：腾讯会议
会议链接：https://meeting.tencent.com/dm/mRyxhkXTgjYp
会 议 号：766 799 49661
会议密码：761621
主持人: 张金萍
主讲人：Yupeng Lin (National University of Singapore)
主 题：Tax Pass-through of Partnership Firms
摘 要：Relying on the particular tax treatment of the partnership legal structure of audit firms, and utilizing state-level income tax changes, we examine tax pass-through effects on audit fees and audit quality. We find that audit fees increase in audit partners’ home state personal income tax rates rather than those of ordinary auditors. Our finding is stronger for financially constrained clients, for auditors with longer tenure, and in more concentrated local audit markets. These findings are consistent with the notion that a more inelastic demand curve causes a greater tax pass-through effect. We further show that auditor income taxes do not affect audit quality. Overall, our paper documents that auditor income taxes are passed through to client firms, leading to an increase in audit fees but unaccompanied by a deterioration in audit quality.
会计学系
2022-3-4
-
活动讲座
-
新闻动态
-
微信头条
-
招生咨询
-
媒体视角
-
瞰见云课堂
