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 … pricing in their strategies, and advancing research on audit quality and firm risk considering the tax aspects of …, companies that employ more TPAG practices are likely to have lower firm risk because their transfer pricing transactions are …