Tax aggressiveness and auditor switching

Insights from B3

Authors

DOI:

https://doi.org/10.12712/rpca.v17i4.60218

Abstract

In Brazil's complex tax landscape, this study examines the link between tax aggressiveness and auditor switches among B3-listed companies. Analyzing data from 2012 to 2022, we find heightened tax aggressiveness reduces the propensity for voluntary auditor changes. Yet, during crises or under Big 4 auditing, this inclination shifts. These findings spotlight Brazil's unique corporate dynamics, differing from global trends, and emphasize the importance of understanding tax strategies and auditor behaviors within Brazil's unique market context.

   

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Author Biographies

Antonio Lopo Martinez, Universidade de Coimbra

 

   

Ana Amaral, Universidade Federal de Minas Gerais

 

 

Laura Pinheiro, Universidade Federal de Minas Gerais

 

 

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Published

2023-12-11

Issue

Vol. 17 No. 4 (2023)

Section

Artigos/Papers

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