{"id":{"repo_id":"uiuc","oai_identifier":"oai:www.ideals.illinois.edu:2142/34498"},"canonical_url":"https://search.dev.ndltd.org/etd/uiuc/oai:www.ideals.illinois.edu:2142/34498","repository":{"repo_id":"uiuc","name":"University of Illinois - Urbana-Champaign","base_url":"https://www.ideals.illinois.edu/oai-pmh"},"display":{"title":"The effects of tax aggressiveness and complexity on investors' preferences for joint provision of tax and audit services","abstract":"Joint provision of tax and audit services has been under regulatory scrutiny for over a decade. I use a source credibility framework to map the costs and benefits of joint provision to the components of source credibility, competence and trustworthiness, to explain the effect of aggressiveness and complexity on investors’ preferences and subsequent investment decisions. Experimental results indicate that investors prefer tax preparation to be provided by an accounting firm not engaged as the auditor rather than by an accounting firm jointly providing tax and audit services. Results also indicate that although aggressiveness does not affect this preference, complexity increases investors’ preference for non-joint provision. Additional results indicate that the auditor tax preparer is perceived to be less competent and less trustworthy than the non-auditor tax preparer. This study contributes to the accounting literature on joint provision, with implications for both tax providers and managers.","abstract_html":"Joint provision of tax and audit services has been under regulatory scrutiny for over a decade. I use a source credibility framework to map the costs and benefits of joint provision to the components of source credibility, competence and trustworthiness, to explain the effect of aggressiveness and complexity on investors’ preferences and subsequent investment decisions. Experimental results indicate that investors prefer tax preparation to be provided by an accounting firm not engaged as the auditor rather than by an accounting firm jointly providing tax and audit services. Results also indicate that although aggressiveness does not affect this preference, complexity increases investors’ preference for non-joint provision. Additional results indicate that the auditor tax preparer is perceived to be less competent and less trustworthy than the non-auditor tax preparer. This study contributes to the accounting literature on joint provision, with implications for both tax providers and managers.","abstract_has_math":false,"creators":["Birkey, Rachel"],"institution":"University of Illinois at Urbana-Champaign","degree_name":"Ph.D.","degree_level":"Dissertation","degree_discipline":"Accountancy","degree_department":null,"school":null,"contributors":["Smith, Steven","Jackson, Kevin E.","Lisowsky, Petro","White, Tiffany B."],"advisors":[],"committee_chairs":[],"committee_members":[],"year":2012,"date_issued":"2012-09-18T21:20:16Z","date_published":"2012-09-18T21:20:16Z","updated_at":"2026-07-22T22:25:31Z","subjects":["Tax aggressiveness","source credibility","Joint Provision","Independence"],"languages":["en"],"rights":["Copyright 2012 Rachel Birkey"],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":"http://hdl.handle.net/2142/34498","outbound_label":"Handle","outbound_source":"dc:identifier"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor","label":"Contributor","values":["Smith, Steven","Jackson, Kevin E.","Lisowsky, Petro","White, Tiffany B."]},{"key":"dc:creator","label":"Author","values":["Birkey, Rachel"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date","label":"Dc Date","values":["2012-09-18T21:20:16Z","2014-09-18T10:00:47Z","2012-08"]},{"key":"thesis:degree_discipline","label":"Discipline","values":["Accountancy"]},{"key":"thesis:degree_level","label":"Degree Level","values":["Dissertation"]},{"key":"thesis:degree_name","label":"Degree Name","values":["Ph.D."]},{"key":"thesis:institution_name","label":"Thesis Institution Name","values":["University of Illinois at Urbana-Champaign"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["Tax aggressiveness","source credibility","Joint Provision","Independence"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language","label":"Dc Language","values":["en"]},{"key":"dc:rights","label":"Dc Rights","values":["Copyright 2012 Rachel Birkey"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier","label":"Identifier","values":["http://hdl.handle.net/2142/34498"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description","label":"Description","values":["Joint provision of tax and audit services has been under regulatory scrutiny for over a decade. 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