Auditor's constraining effect on tax noncompliance at different book-tax conformity levels in transition economy
K. Hung Chan, Rebecca Luo, Phyllis Lai Lan Mo
| Year of publication: |
2016
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|---|---|
| Authors: | Chan, K. Hung ; Luo, Rebecca ; Mo, Phyllis Lai Lan |
| Published in: |
Journal of international accounting research. - Sarasota, Fla. : American Accounting Association, ISSN 1542-6297, ZDB-ID 2118810-5. - Vol. 15.2016, 3, p. 1-30
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| Subject: | auditors' constraining effect | auditor quality | book-tax-conforming noncompliance | book-tax-difference noncompliance | Wirtschaftsprüfung | Financial audit | Steuermoral | Tax compliance | Dienstleistungsqualität | Service quality |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/jiar-51612 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011633706