The moderating role of internal control in tax avoidance : evidence from a COSO-based internal control index in China
Hanwen Chen, Daoguang Yang, Xinmin Zhang, Nan Zhou
| Year of publication: |
2020
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|---|---|
| Authors: | Chen, Hanwen ; Yang, Daoguang ; Zhang, Xinmin ; Zhou, Nan |
| 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. 42.2020, 1, p. 23-55
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| Subject: | tax avoidance | internal control | COSO framework | quantile regression | Internes Kontrollsystem | Internal control | Steuervermeidung | Tax avoidance | China |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/atax-52408 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012310520