The role of auditors and banks in the tax aggressiveness of private firms
Year of publication: |
2023
|
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Authors: | Mättö, Markus ; Niskanen, Mervi ; Ojala, Hannu |
Published in: |
International journal of auditing : IJA. - Oxford : Wiley-Blackwell, ISSN 1099-1123, ZDB-ID 1479395-7. - Vol. 27.2023, 4, p. 208-219
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Subject: | audit | bank lending | Big 4 | monitoring | private firm | tax aggressiveness | tax avoidance | Steuervermeidung | Tax avoidance | Wirtschaftsprüfung | Financial audit | Kreditgeschäft | Bank lending | Bank | Steuerplanung | Tax planning |
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