Joint audit engagements and client tax avoidance : evidence from the Italian statutory audit regime
Year of publication: |
2019
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Authors: | Bianchi, Pietro A. ; Falsetta, Diana ; Minutti-Meza, Miguel ; Weisbrod, Eric |
Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 41.2019, 1, p. 31-58
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Subject: | tax avoidance | social network analysis | auditor networks | auditor tax expertise | Steuervermeidung | Tax avoidance | Wirtschaftsprüfung | Financial audit | Soziales Netzwerk | Social network | Italien | Italy | Dienstleistungsqualität | Service quality |
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