The role of auditors, non-auditors, and internal tax departments in corporate tax aggressiveness
Year of publication: |
January 2016
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Authors: | Klassen, Kenneth J. ; Lisowsky, Petro ; Mescall, Devan |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 91.2016, 1, p. 179-205
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Subject: | tax preparer | auditor | tax fee | FIN 48 | tax aggressiveness | Wirtschaftsprüfung | Financial audit | Steuerberatung | Tax consultancy | Steuerplanung | Tax planning | Unternehmensbesteuerung | Corporate taxation | Steuervermeidung | Tax avoidance |
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