Information sharing between tax and statutory auditors : implications for tax audit efficiency
Year of publication: |
2024
|
---|---|
Authors: | Blaufus, Kay ; Schöndube, Jens Robert ; Wielenberg, Stefan |
Published in: |
The European accounting review. - London : Routledge, ISSN 1468-4497, ZDB-ID 2028178-X. - Vol. 33.2024, 2, p. 545-568
|
Subject: | Statutory audit | Strategic auditing | Tax audit | Tax audit efficiency | Tax compliance game | Wirtschaftsprüfung | Financial audit | Steuermoral | Tax compliance | Außenprüfung | Besteuerungsverfahren | Taxation procedure | Theorie | Theory | Jahresabschlussprüfung | Financial statement audit |
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