Involvement in offshore financial centers and audit fees : evidence from US multinational firms
Year of publication: |
2023
|
---|---|
Authors: | Ge, Wenxia ; Kim, Jeong-bon ; Li, Tiemei ; Zhang, Sanjian |
Published in: |
The European accounting review. - London : Routledge, ISSN 1468-4497, ZDB-ID 2028178-X. - Vol. 32.2023, 4, p. 995-1023
|
Subject: | Audit Fee | Audit Risk | Auditor-Provided Tax Service | Offshore Financial Centers | Tax Avoidance | Wirtschaftsprüfung | Financial audit | Multinationales Unternehmen | Transnational corporation | Steueroase | Tax haven | Honorar | Fee (Remuneration) | Steuervermeidung | Tax avoidance | USA | United States | Auslandsverlagerung | Offshoring |
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