A taxing audit : on the association between auditor workload compression and tax avoidance
Dennis M. Lopez, S. Mark Greenwald
| Year of publication: |
2022
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|---|---|
| Authors: | Lopez, Dennis M. ; Greenwald, S. Mark |
| Published in: |
International journal of auditing : IJA. - Oxford : Wiley-Blackwell, ISSN 1099-1123, ZDB-ID 1479395-7. - Vol. 26.2022, 4, p. 420-445
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| Subject: | audit quality | auditor performance | busy season | cash effective tax rate | GAAP effective tax rate | tax aggressiveness | tax avoidance | workload compression | Steuervermeidung | Tax avoidance | Wirtschaftsprüfung | Financial audit | Unternehmensbesteuerung | Corporate taxation | Steuertarif | Tax rate | Bilanzierungsgrundsätze | Accounting standards | Steuermoral | Tax compliance |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/ijau.12289 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013415021