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The aim of this study is to examine the moderator effect of strength of auditing and reporting standards on the relationship between corruption and tax burden in the Organisation for Economic Co-operation and Development (OECD) countries. The study was conducted on annual data during the period...
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The aim of this paper is to analyze the pricing of audit fees in the Czech Republic, and the main emphasis is placed on the relation between audit and non-audit fees. The analysis is based on the annual reports of the listed companies on the Prague Stock Exchange on 31 December 2015. The...
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