Relation between auditor quality and tax aggressiveness : implications of cross-countrx institutional differences
Year of publication: |
November 2016
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Authors: | Kanagaretnam, Kiridaran ; Lee, Jimmy ; Lim, Chee Yeow ; Lobo, Gerald J. |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 35.2016, 4, p. 105-135
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Subject: | auditor quality | corporate tax aggressiveness | investor protection | litigation risk | audit environment | capital market pressure | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Steuerplanung | Tax planning | Finanzmarkt | Financial market | Steuervermeidung | Tax avoidance |
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