The cost of independence : evidence from companies' decisions to dismiss audit firms as tax-service providers
Kirsten A. Cook, Kevin Kim, Thomas C. Omer
| Year of publication: |
2020
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|---|---|
| Authors: | Cook, Kirsten A. ; Kim, Kevin ; Omer, Thomas C. |
| Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 34.2020, 2, p. 83-107
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| Subject: | auditor independence | auditor-provided tax services | tax fees | tax avoidance | Wirtschaftsprüfung | Financial audit | Steuervermeidung | Tax avoidance | Steuerberatung | Tax consultancy | Abschlussprüferrecht | Audit regulation | Honorar | Fee (Remuneration) | Großbritannien | United Kingdom |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/horizons-18-009 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012297560