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Accounting firm office size and tax aggressiveness

Author

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  • Yi (Dale) Fu
  • Youngdeok Lim
  • Elizabeth Carson

Abstract

This paper empirically investigates the association between the size of accounting firm offices and corporate tax aggressiveness. We find that clients audited by large offices have lower levels of corporate tax aggressiveness. We also find that such a negative relation is less pronounced when an accounting firm office provides tax services or when the office possesses tax‐specific industry expertise, and it is more pronounced when a client is financially important. The study contributes to the literature by documenting the role of accounting firm offices in influencing tax aggressiveness.

Suggested Citation

  • Yi (Dale) Fu & Youngdeok Lim & Elizabeth Carson, 2024. "Accounting firm office size and tax aggressiveness," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 64(1), pages 1183-1219, March.
    • Handle: RePEc:bla:acctfi:v:64:y:2024:i:1:p:1183-1219
    DOI: 10.1111/acfi.13177
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