Does common auditor have an impact on corporate tax avoidance? : an investigation from the supply chain perspective
Year of publication: |
2023
|
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Authors: | Hu, Zhiying ; Yang, HaiYang ; Zhang, Yuyu ; Wang, Jenny Jing |
Published in: |
Accounting and finance. - Melbourne : Wiley-Blackwell, ISSN 1467-629X, ZDB-ID 1482438-3. - Vol. 63.2023, 1, p. 575-629
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Subject: | common auditor | corporate tax avoidance | supply chain | Lieferkette | Supply chain | Steuervermeidung | Tax avoidance | Wirtschaftsprüfung | Financial audit | Unternehmensbesteuerung | Corporate taxation |
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