Information sharing between tax and statutory auditors : implications for tax audit efficiency
Kay Blaufus, Jens Robert Schöndube and Stefan Wielenberg
| Year of publication: |
2024
|
|---|---|
| Authors: | Blaufus, Kay ; Schöndube, Jens Robert ; Wielenberg, Stefan |
| Published in: |
The European accounting review. - London : Routledge, ISSN 1468-4497, ZDB-ID 2028178-X. - Vol. 33.2024, 2, p. 545-568
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| Subject: | Statutory audit | Strategic auditing | Tax audit | Tax audit efficiency | Tax compliance game | Außenprüfung | Wirtschaftsprüfung | Financial audit | Steuermoral | Tax compliance | Steuererhebungsverfahren | Taxation procedure | Steuervermeidung | Tax avoidance | Einkommensteuer | Income tax | Finanzverwaltung | Fiscal administration | Steuerstrafrecht | Criminal tax law | Jahresabschlussprüfung | Financial statement audit | Theorie | Theory |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/09638180.2022.2108094 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014584351