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 …, companies that employ more TPAG practices are likely to have lower firm risk because their transfer pricing transactions are … reaffirming the auditor-client relationship, increasing companies' understanding of the advantages and disadvantages of transfer …