Accounting firms that prepare the taxes of companies they also audit tend to steer away from dubious tax deductions, according to a new study, which found that tax returns prepared by companies' external auditors claim roughly 30 percent less in questionable tax benefits than do those prepared by other outside accountants or by the firms' own tax officers. The study, written by Petro Lisowsky of the University of Illinois at Urbana-Champaign, Kenneth J. Klassen of the University of Waterloo and Devan Mescall of the University of Saskatchewan, appeared in the January/ February issue of the American Accounting Association's The Accounting Review.
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机译：一项新的研究表明，准备同时审计的公司的税收的会计师事务所往往会避开可疑的税收减免，该发现发现，由公司外部审计师准备的税收申报表所声称的可疑税收优惠比准备的要少大约30％。由其他外部会计师或公司自己的税务人员负责。该研究由伊利诺伊大学厄本那-香槟分校的Petro Lisowsky，滑铁卢大学的Kenneth J. Klassen和萨斯喀彻温大学的Devan Mescall撰写，发表在美国会计协会《会计评论》的一月/二月号上。
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