Negotiating with the tax auditor : determinants of tax auditors' negotiation strategy choice and the effect on firms' tax adjustments

Kay Blaufus, Daniela Lorenz, Michael Milde, Benjamin Peuthert, Alexander N. Schwäbe

Year of publication:	2022
Authors:	Blaufus, Kay ; Lorenz, Daniela ; Milde, Michael ; Peuthert, Benjamin ; Schwäbe, Alexander Norbert
Published in:	Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting. - Amsterdam : Elsevier, ISSN 0361-3682, ZDB-ID 83016-1. - Vol. 97.2022, p. 1-18
Subject:	Negotiation strategies \| Tax audit \| Tax avoidance \| Tax compliance \| Steuervermeidung \| Steuermoral \| Wirtschaftsprüfung \| Financial audit \| Verhandlungen \| Negotiations \| Außenprüfung \| Steuerstrafrecht \| Criminal tax law

Type of publication:	Article
Type of publication (narrower categories):	Aufsatz in Zeitschrift ; Article in journal
Language:	English
Other identifiers:	10.1016/j.aos.2021.101294 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013198301