1. Tax‐related restatements and tax avoidance behavior;Adams M.T.;Journal of Accounting, Auditing & Finance,2022
2. Ahn J. Akamah H.&Shu S.(2016)What is the effect of the PCAOB part II inspection report disclosure of income tax deficiencies on auditor‐provided tax services?Working Paper (University of Oklahoma University of Nebraska–Lincoln and San Diego State University). Available from:https://pages.business.illinois.edu/accountancy/wp‐content/uploads/sites/12/2016/08/Ahn‐Akamah‐Shu.pdf[Accessed 3rd April 2021].
3. Aubin D.(2012)U.S. watchdog finds deficiencies in BDO audits.Reuters March 5.
4. Tax aggressiveness and corporate transparency;Balakrishnan K.;The Accounting Review,2019
5. Bauer A.M. Minutti‐Meza M. Siddiqui S.&Zimmerman A.(2021)Do tax experts play a monitoring role in audit engagements?Working Paper. Available from:https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3933773[Accessed 15th March 2023].