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Corporate Tax Aggressiveness, Auditor Provided Tax Services, And Audit Quality: Evidence From Recent PCOAB Rules Concerning Independence And Tax Services
Title
Corporate Tax Aggressiveness, Auditor Provided Tax Services, And Audit Quality: Evidence From Recent PCOAB Rules Concerning Independence And Tax Services.
Creator
Carr, Kellie M., Cao, Jian, Florida Atlantic University, College of Business, School of Accounting
Abstract/Description
Using tax accrual quality as a proxy for audit quality, I investigate whether companies that significantly decreased APTS surrounding the effective date of the Public Company Accounting Oversight Board’s 2006 Rules on Ethics, Independence, and Tax Services experienced an improvement in audit quality after the change. Given the specific target of the PCAOB 2006 restrictions is companies aggressively avoiding taxes with the assistance of APTS, I also investigate whether companies associated...
Show moreUsing tax accrual quality as a proxy for audit quality, I investigate whether companies that significantly decreased APTS surrounding the effective date of the Public Company Accounting Oversight Board’s 2006 Rules on Ethics, Independence, and Tax Services experienced an improvement in audit quality after the change. Given the specific target of the PCAOB 2006 restrictions is companies aggressively avoiding taxes with the assistance of APTS, I also investigate whether companies associated with tax aggressive services are also more likely to experience an improvement in audit quality following the reductions in APTS. Results suggest an increase in audit quality due to a reduction in economic bonding following APTS restrictions. Consistent with the economic bonding theory, companies that significantly reduced APTS experienced a larger improvement in audit quality after the change compared to companies that did not significantly reduce APTS. For tax aggressive companies, those that reduced APTS did experience a significant increase in audit quality after the change compared to tax aggressive companies that did not significantly reduce APTS. Moreover, companies considered important tax clients by their audit firms that significantly reduced APTS did experience a marginally greater increase in audit quality after the change compared to other important tax clients that did not significantly reduce APTS. Overall, my results indicate that the PCOAB 2006 restrictions were effective in decreasing APTS and economic bonding, thereby leading to improved audit quality, especially among companies associated with tax aggressive services. Accordingly, concerns for loss of knowledge spillover seem to be minimal. There are few studies that investigate the effectiveness of the PCAOB 2006 restrictions on audit quality. Therefore, my study fills this void by using a tax specific measure of audit quality, tax accrual quality, to specifically examine the target of the restrictions— audit clients that are associated with aggressive tax services. My study confirms and expands APTS, economic bonding, audit quality, tax accrual quality, and tax aggressive research, and also provides insight into and support for current policy debates concerning APTS and tax aggressive services.
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Date Issued
2017
PURL
http://purl.flvc.org/fau/fd/FA00004884, http://purl.flvc.org/fau/fd/FA00004884
Subject Headings
Auditing--Standards--United States., Corporations--Standards--United States., Corporations--Auditing., Organizational effectiveness--Measurement., Financial services industry--Management.
Format
Document (PDF)
Does leadership matter? The effects of information technology expertise on the market value and performance of a firm
Title
Does leadership matter? The effects of information technology expertise on the market value and performance of a firm.
Creator
Khallaf, Ashraf A., Florida Atlantic University, Skantz, Terrance R.
Abstract/Description
This dissertation examines the stock market reaction to 474 announcements of hiring chief information officers (CIOs) in the 1987--2002 period, and firm performance for periods up to two years following the CIO appointment. The study reports that the announcements are associated with significantly positive abnormal returns (0.48 percent). The returns are more pronounced when the new CIO is hired from an IT leader firm (1.94 percent). Abnormal returns are significantly positive related with...
Show moreThis dissertation examines the stock market reaction to 474 announcements of hiring chief information officers (CIOs) in the 1987--2002 period, and firm performance for periods up to two years following the CIO appointment. The study reports that the announcements are associated with significantly positive abnormal returns (0.48 percent). The returns are more pronounced when the new CIO is hired from an IT leader firm (1.94 percent). Abnormal returns are significantly positive related with the CIO's level of education and high-technology firms, and negatively related with firm size. In addition, there is no significant difference in market reaction between the announcements that publicize the creation of a new position and those that imply the filling of an existing position with new hires. Further, the study finds an association between the appointment of the new CIO and subsequent improvement in the accounting measures of profitability. Findings reveal that CIO firms outperform their matched firms and their industry counterparts for the two years following the announcements relative to the year prior to the CIO appointment.
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Date Issued
2004
PURL
http://purl.flvc.org/fau/fd/FADT12095
Subject Headings
Technological innovations--Economic aspects, Performance standards--United States, Organizational effectiveness, Information resources management, Information technology--Management, Corporations--Valuation, Strategic planning
Format
Document (PDF)
Rhetoric of Federal Mission Statements: Power, Values, and Audience
Title
Rhetoric of Federal Mission Statements: Power, Values, and Audience.
Creator
Donohue, John J., Patterson, Patricia M., Florida Atlantic University
Abstract/Description
Mission statements are an important part of the strategic planning process. In the federal government they are required for cabinet departments. Research about publicsector mission statements has been limited, compared to research on private-sector mission statements. Mission statements are important as artifacts of organizational culture. They introduce and reinforce important organizational values and can be part of a system of control. Within organizational culture and as part of a system...
Show moreMission statements are an important part of the strategic planning process. In the federal government they are required for cabinet departments. Research about publicsector mission statements has been limited, compared to research on private-sector mission statements. Mission statements are important as artifacts of organizational culture. They introduce and reinforce important organizational values and can be part of a system of control. Within organizational culture and as part of a system of control, mission statements may play a role in creating and maintaining certain power relationships. In this research I examine manifestations of organizational culture and power in cabinet-level federal agencies as expressed in the content and rhetoric of their mission statements. The research presented here examines the mission statements of federal departments and their affiliated agencies and offices. It seeks to identify the importance of mission statements outside of their role in the strategic planning process. The methodology used is Ethnographic Content Analysis (ECA). ECA allows for numerical and descriptive data. Numerically, the researcher creates and counts occurrences of relevant categories of analysis and then uses examples as descriptors. This dissertation describes the content of mission statements and compares it to features other researchers have identified as important for mission statements. In general, the federal mission statements studied here do not include many of the elements that previous research has identified as important for mission statements. Second, the research examines the presence in mission statements of values in general and, in particular, two specific groups of values: New Public Management and Democratic Constitutional values. Both types of values are found in federal mission statements, and the research shows that authors of mission statements are making a choice between the New Public and Democratic Constitutional sets of values. Next, this research looks for evidence of statements of power that are included within the mission statements. Borrowing French and Raven's five bases of interpersonal power for its rubric, this research finds evidence of all five bases of power in these organizational mission statements. Finally, this research looks for the intended audiences of the mission statements and finds that it is often unclear.
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Date Issued
2008
PURL
http://purl.flvc.org/fau/fd/FA00000606
Subject Headings
Mission statements, Strategic planning--United States--21st century, Benchmarking (Management), Organizational effectiveness, Corporate culture, Administrative agencies--United States--Planning
Format
Document (PDF)

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