摘要：This study investigates auditor-provided tax services from 2008-2011, during which the Korean accounting system was changed. Since 2011, all listed Korean companies have been required to use the International Financial Reporting Standards (IFRS). Given that the difference between accounting standards and tax law is greater under IFRS, the changing regulatory environment implies that tax services under IFRS require more effort from the auditor. We examined the relationship between the IFRS adoption and tax service fees and find that the fees of a firm increase following IFRS adoption. The effect of IFRS-related consulting services on tax service fees was examined as well. We find that the tax service fees are lower when IFRS-related consulting services are performed by an auditor who provides tax services. This finding implies that knowledge spills over from IFRS-related consulting service to tax adjustment. Additional tests show that the results differ among industries. Results suggest that IFRS adoption can affect auditor-provided tax services.
