Sari, Dewi Kartika; Siregar, Sylvia Veronica; Martani, Dwi - In: Cogent business & management 10 (2023) 2, pp. 1-29
This research examines the relationship between audit quality and transfer pricing aggressiveness (TPAG), the impact of TPAG on firm risk, and the indirect effect of audit quality on firm risk through TPAG. The research is important in reaffirming the auditor-client relationship, increasing...