- Collection:
- Morehouse Faculty Publications
- Title:
- Should Auditors of Nonpublic Companies be allowed to provide Tax Services to their Audit Clients?
- Creator:
- Meeks,Aisha G.
Thompson, Jr., Dave - Date of Original:
- 2019
- Subject:
- Morehouse College (Atlanta, Ga.)--Faculty
African American scholars
African Americans--Education (Higher)--Georgia - Location:
- United States, Georgia, Atlanta Metropolitan Area, 33.8498, 84.4383
- Medium:
- articles
- Type:
- Text
- Format:
- application/pdf
- Description:
- This study examines the question of whether auditors should be allowed to perform tax services for clients that they also provide the audit. The question was examined by looking at bankers' perceptions of auditor independence, objectivity and reliability of the report on the financial statements when the auditor also performs tax compliance services for (1) the audit client and (2) company executives. We randomly selected bank loan officers from a commercial prepared list and mailed a questionnaire to each participant. Questionnaire results, based on 181 participants, indicate that bank loan officers believe attest auditors should be allowed to provide tax compliances services to the client even though they may be auditing some of their own work. Results also indicate that bank loan officers think that independence and objectivity would be impaired and reliability of the auditor's report would not be enhanced if the auditor provides tax compliance services to the client and the client's executives they also audit.
- External Identifiers:
- Metadata URL:
- http://hdl.handle.net/20.500.12322/mc.ir.fac.pub:2018_meeks_aisha_g
- Holding Institution:
- Morehouse College (Atlanta, Ga.)
- Rights:
-
