Implicit attitudes and U.S. tax professionals' reliance on offshore tax professionals' recommendations
Year of publication: |
2021
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Authors: | Spilker, Brian Clark ; Stewart, Bryan W. ; Wood, David A. |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 35.2021, 1, p. 185-203
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Subject: | India | offshoring | tax | implicit attitudes | Implicit Association Test (IAT) | USA | United States | Auslandsverlagerung | Offshoring | Indien | Steuerberatung | Tax consultancy | Steueroase | Tax haven |
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