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    Tax Haven Use, the Pricing of Audit and Non-Audit Services, Suspicious Matters Reporting Obligations and Whistle Blower Hotline Facilities: Evidence from Australian Financial Corporations

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    Fulltext not available
    Embargo Lift Date
    2023-06-10
    Authors
    Eulaiwi, Baban
    Al-Hadi, Al-Hadi Ahmed
    Taylor, Grantley
    Dutta, Saurav
    Duong, Lien
    Richardson, Grant
    Date
    2021
    Type
    Journal Article
    
    Metadata
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    Citation
    Eulaiwi, B. and Al-Hadi, A. and Taylor, G. and Dutta, S. and Duong, T.H.L. and Richardson, G. 2021. Tax Haven Use, the Pricing of Audit and Non-Audit Services, Suspicious Matters Reporting Obligations and Whistle Blower Hotline Facilities: Evidence from Australian Financial Corporations. Journal of Contemporary Accounting and Economics. Forthcoming (2): Article No. 100262.
    Source Title
    Journal of Contemporary Accounting and Economics
    DOI
    10.1016/j.jcae.2021.100262
    ISSN
    1815-5669
    Faculty
    Faculty of Business and Law
    School
    School of Accounting, Economics and Finance
    FBL Faculty Operations
    URI
    http://hdl.handle.net/20.500.11937/85145
    Collection
    • Curtin Research Publications
    Abstract

    This study examines whether tax haven use by Australian financial corporations is associated with the pricing of audit and non-audit services. It also analyzes whether the existence of financial corporations’ suspicious matters reports (SMRs) and whistle blower hotline facilities moderate the association between tax haven use and pricing of audit and non-audit services. We find a positive association between tax haven use and the pricing of audit and non-audit services. Our results are economically significant. For example, audit fees for financial corporations with tax haven use is around 23 per cent higher compared to corporations with no tax haven use, while non-audit fees for financial corporations with tax haven use is around 13 per cent higher compared to corporations with no tax haven use. We also find that the existence of SMRs and whistle blower hotline facilities both moderate the positive association between tax haven use and audit pricing. Overall, our results suggest that tax haven use has serious consequences for financial corporations’ pricing of audit and non-audit services, whereas SMRs and whistle blower hotline facilities assist corporations to reduce the risks concerning tax haven use.

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