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In this paper, we consider the relationships among corporate accountability, reputation, and tax behavior as a corporate social responsibility issue. As part of our investigation, we provide empirical examples of corporate reputation and corporate tax behaviors using a sample of large,...
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This study aims to understand how and to what extent non-Big 4 assurance professionals incorporated technologies into assurance engagements during the COVID-19 pandemic. We conduct a field study interviewing 30 assurance professionals in regional/national (i.e., non-Big 4) firms in the US....
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