Does audit regulation improve corporate decision making? : evidence from the disclosure of tax-related key audit matters
Lijun (Gillian) Lei, Sydney Qing Shu
| Year of publication: |
2024
|
|---|---|
| Authors: | Lei, Lijun ; Shu, Sydney Qing |
| Published in: |
Journal of business finance & accounting : JBFA. - Oxford : Wiley-Blackwell, ISSN 1468-5957, ZDB-ID 2020001-8. - Vol. 51.2024, 7/8, p. 2055-2092
|
| Subject: | audit regulation | audit report transparency | cash tax saving | corporate tax function | institutional investor | key audit matter | tax enforcement | Wirtschaftsprüfung | Financial audit | Unternehmensbesteuerung | Corporate taxation | Institutioneller Investor | Institutional investor | Corporate Governance | Corporate governance | Unternehmenspublizität | Corporate disclosure | Steuervermeidung | Tax avoidance | Abschlussprüferrecht | Audit regulation | Jahresabschlussprüfung | Financial statement audit | Regulierung | Regulation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/jbfa.12774 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015127392