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The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
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The moderating role of internal control in tax avoidance : evidence from a COSO-based internal control index in China
Chen, Hanwen
;
Yang, Daoguang
;
Zhang, Xinmin
;
Zhou, Nan
- In:
The journal of the American Taxation Association : a …
42
(
2020
)
1
,
pp. 23-55
Persistent link: https://www.econbiz.de/10012310520
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