Can tax enforcement affect misstatements? : from the perspective of tax account and non-tax account misstatements
Year of publication: |
2021
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Authors: | Li, Bin ; Ma, Chen |
Published in: |
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University. - Abingdon, Oxon : Routledge, Taylor & Francis, ISSN 2164-2257, ZDB-ID 2659021-9. - Vol. 28.2021, 3, p. 357-374
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Subject: | misstatements | non-tax account | tax account | Tax enforcement | Rechnungswesen | Accounting | Wirtschaftsprüfung | Financial audit | Besteuerungsverfahren | Taxation procedure |
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