Tax Non-Audit Services and Client Income Tax Estimation Error

This paper has benefited from insightful comments by Ann Vanstraelen (editor), two anonymous reviewers, John Abernathy (discussant), Bill Baber, Diana D???Amico Pawlewicz, Michael Donohoe, Patricia Fairfield, Marshall Geiger, Russ Hamilton (discussant), Michelle Harding, Keith Jones, Robert Knechel (discussant), Ling Lisic, Miguel Minutti-Meza, Karen Nelson (discussant), Lee Pinkowitz, Abbie Sadler, Katherine Schipper, Jason Schloetzer, Terry Shevlin, Sarah Stein, Bridget Stomberg (discussant), Ann Vanstraelen, PCAOB staff members, workshop participants at George Mason University; Georgetown University; Oklahoma State University; Rutgers, The State University of New Jersey; University of Connecticut; University of Houston; The University of Oklahoma; University of Richmond; University of San Diego; Virginia Polytechnic and State University; and conference participants at the 2015 AAA Annual Meeting, 2014 AAA Auditing Midyear Meeting, 2014 AAA FARS Midyear Meeting, 2014 PCAOB/JAR Conference on Auditing and Capital Markets, and the 2013 University of Illinois Tax Symposium. The authors acknowledge financial support from their respective universities.