Taxing audit markets and reputation : an examination of the US tax shelter controversy
Year of publication: |
2014
|
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Authors: | Incardona, John ; Kannan, Yezen ; Premuroso, Ronald ; Higgs, Julia H. ; Huang, Ivy |
Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 23.2014, 1, p. 18-31
|
Subject: | Aggressive tax shelters | Insurance hypothesis | Auditor reputation | Audit quality | Wirtschaftsprüfung | Financial audit | USA | United States | Reputation | Steuervermeidung | Tax avoidance | Dienstleistungsqualität | Service quality | Steuermoral | Tax compliance | Außenprüfung | Tax audit | Steuerstrafrecht | Criminal tax law | Steuerplanung | Tax planning |
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