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Vahlens großes Auditing Lexikon
Lachnit, Laurenz; Tesch, Jörg; Weber, Stefan C. - 2007
Persistent link: https://www.econbiz.de/10003493527
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Berichterstattung zur Audit Firm Governance in Deutschland : eine empirische Analyse
Spindler, Michael - 2013
Persistent link: https://www.econbiz.de/10010229041
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The effects of non-audit services on auditor independence : an experimental investigation of supervisory board members' perceptions
Meuwissen, Roger; Quick, Reiner - In: Journal of international accounting auditing & taxation 36 (2019), pp. 1-14
Persistent link: https://www.econbiz.de/10012117791
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The relationship between corporate governance and tax avoidance - evidence from Germany using a regression discontinuity design
Kiesewetter, Dirk; Manthey, Johannes - 2017
This paper analyses the relationship between corporate governance and tax avoidance. We use a regression discontinuity design (RDD) in a two-stage instrumental variable and take advantage of the exogenous variation in the index membership around the DAX and MDAX threshold. We suppose the...
Persistent link: https://www.econbiz.de/10011642955
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Board level employee representation and tax avoidance in Europe
Vitols, Sigurt - In: Accounting, Economics, and Law : AEL ; a convivium 13 (2023) 4, pp. 457-478
Persistent link: https://www.econbiz.de/10014369691
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Do overlapping audit and compensation committee memberships contribute to better financial reporting quality? : empirical evidence for the German two-tier system
Velte, Patrick - In: International journal of economics and accounting : IJEA 8 (2017) 3/4, pp. 196-214
Persistent link: https://www.econbiz.de/10011890116
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Disproportionate insider control and the demand for audit quality
Forst, Arno; Hettler, Barry R. - In: Auditing : a journal of practice & theory 38 (2019) 1, pp. 171-191
Persistent link: https://www.econbiz.de/10012138400
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Zwischen gesellschaftlichem Ansehen und organisierter Kriminalität : Berufstätigkeit im Bereich der Steuerflucht und -vermeidung
Ötsch, Silke - In: Steuern und Gesellschaft, (pp. 265-314). 2017
Persistent link: https://www.econbiz.de/10014577372
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Strong Corporate Governance Drives Tax Avoidance – Evidence from Germany using a Regression Discontinuity Design
Kiesewetter, Dirk - 2018
This paper analyses the relationship between corporate governance and tax avoidance. This study aims to highlight the wide-ranging effects of institutional investors, which channel into corporate policy. This analysis uses a regression discontinuity design (RDD) in a two-stage instrumental...
Persistent link: https://www.econbiz.de/10012934250