Sari, Dewi Kartika; Siregar, Sylvia Veronica; Martani, Dwi - In: Cogent Business & Management 10 (2023) 2, pp. 1-29
TPAG on firm risk, and the indirect effect of audit quality on firm risk through TPAG. The research is important in … pricing in their strategies, and advancing research on audit quality and firm risk considering the tax aspects of …, companies that employ more TPAG practices are likely to have lower firm risk because their transfer pricing transactions are …