Auditor-provided Tax Services and Clients’ Tax Avoidance: Do Auditors Draw a Line in the Sand for Tax Advisory Services? Wayne L. Nesbitt Broad College of Business Michigan State University nesbitt@broad.msu.edu Anh Persson Gies College of Business University of Illinois apersson@illinois.edu Joanna Shaw Broad College of Business Michigan State University thibode9@broad.msu.edu November 2019 Acknowledgments: We are thankful for the support and guidance of Edmund Outslay and helpful comments from James Anderson, Nathan Goldman, Chris Hogan, Preetika Joshi, Michelle Nessa, Jim Stekelberg, Sarah Stuber, Dan Wangerin, Brian Wenzel, and the workshop participants at Michigan State University, the 2018 EIASM Conference on Current Research in Taxation, the 2018 AAA Midwest Region Meeting, the 2018 National Tax Association Annual Conference, 2019 ATA Mid-Year Meeting, and members of the tax reading group at Texas A&M University. We gratefully acknowledge financial support from the Eli Broad College of Business at Michigan State University. Joanna Shaw also acknowledges the generous support from the Grant Thornton Doctoral Fellowship. All errors are our own.