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Although researches have extensively studied the relationship between audit quality and financial reporting, little has been said about the consequences to auditors of financial reporting failure in terms of impairment of the audit information role. Based in Taiwan’s unique setting, we...
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mainly associ-ated with mandatory differences in accounting for provisions. The scope and quality of tax-related disclosures … financial statements. Further, our results suggest that larger firms are more likely to have high-quality tax disclosures and …
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