Relation between auditor quality and tax aggressiveness : implications of cross-countrx institutional differences
Kiridaran Kanagaretnam, Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo
| Year of publication: |
November 2016
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| Authors: | Kanagaretnam, Kiridaran ; Lee, Jimmy ; Lim, Chee Yeow ; Lobo, Gerald J. |
| Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 35.2016, 4, p. 105-135
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| Subject: | auditor quality | corporate tax aggressiveness | investor protection | litigation risk | audit environment | capital market pressure | Wirtschaftsprüfung | Financial audit | Unternehmensbesteuerung | Corporate taxation | Dienstleistungsqualität | Service quality | Finanzmarkt | Financial market | Anlegerschutz | Investor protection | Steuervermeidung | Tax avoidance |
| Type of publication: | Article |
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| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/ajpt-51417 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011620214