Does external auditor influence tax management? : an examination of the effect on effective tax rates using a specialist or non-specialist auditor classification
Year of publication: |
2013
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Authors: | Hakim, Ines Hbaieb ; Omri, Mohamed Ali |
Published in: |
International journal of technology, policy and management : IJTPM. - Olney, Bucks. : Inderscience Enterprises, ISSN 1468-4322, ZDB-ID 2113290-2. - Vol. 13.2013, 4, p. 409-421
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Subject: | tax management | effective tax rates | auditor's specialisation | Tunisian companies | Wirtschaftsprüfung | Financial audit | Steuertarif | Tax rate | Unternehmensbesteuerung | Corporate taxation | Steuerplanung | Tax planning | Tunesien | Tunisia |
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