Hanlon, Michelle Lee; Hoopes, Jeffrey L.; Shroff, Nemit O. - 2011 - Current draft: April 11, 2011
This paper examines the relation between tax enforcement and financial reporting quality. The government, due to its … government, like other shareholders, has an interest in the accurate reporting of (taxable) income and preventing insiders from … authority has a positive association with financial reporting quality. Further, we find that this association is generally …
