ITEM METADATA RECORD
Title: Corporate tax savings when hiring a Big 4 auditor: Empirical evidence for Belgium
Authors: Janssen, Jos Boudewijn
Vandenbussche, Hylke
Crabbé, Karen
Issue Date: 2005
Publisher: K.U.Leuven - Departement toegepaste economische wetenschappen
Series Title: DTEW Research Report 0541 pages:1-19
Abstract: In this paper we show that hiring a Big 4 auditor results in substantial corporate income tax savings, compared to hiring a non-Big 4 auditor. Our results are obtained from an empirical model that controls for other factors that may affect companies' income tax burdens. We use a population of larger Belgian firms between 1993 and 2002. The findings suggest that Big 4 audited firms provide (explicitly or implicitly) additional tax expertise which is transferred to their clients and lowers their effective tax rates compared to non-Big 4 audited firms.
URI: 
Publication status: published
KU Leuven publication type: IR
Appears in Collections:Faculty of Business and Economics, Campus Kulak Kortrijk – miscellaneous
Research Center Accountancy, Leuven
Formerly "Subfaculteit Antwerpen/Handelswetenschappen - TM A"

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