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Keywords: Tax service fees
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal 1–33.
Published: 14 September 2026
... Publishing Limited Licensed re-use rights only Audit fees Tax service fees Tax haven Audit risk H26 M42 This paper examines whether audit service fees systematically reflect two distinct dimensions of tax-related risk: tax complexity risk and tax fraud risk. Tax complexity arises...
