Tax enforcement and private firms' audited financial statements : the moderating role of secrecy culture
Year of publication: |
2022
|
---|---|
Authors: | Prabowo, Ronny ; Sucahyo, Usil Sis ; Damayanti, Theresia Woro ; Supramono |
Published in: |
Journal of accounting in emerging economies : JAEE. - Bingley : Emerald, ISSN 2042-1176, ZDB-ID 2589598-9. - Vol. 12.2022, 3, p. 547-565
|
Subject: | Audited financial statements | National culture | Secrecy | Tax compliance | Steuermoral | Wirtschaftsprüfung | Financial audit | Steuervermeidung | Tax avoidance | Privatwirtschaft | Private sector | Jahresabschluss | Financial statement | Besteuerungsverfahren | Taxation procedure |
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