Tax Aggressiveness and Auditor Resignation
We examine the relation between client tax aggressiveness and auditor‟s resignation decision. Consistent with the agency view of tax avoidance which suggests that client tax aggressiveness can increase litigation and reputational risk to auditors and increase the potential conflict with managers, we...
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| Main Authors: | , , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2013
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/1125 https://ink.library.smu.edu.sg/context/soa_research/article/2124/viewcontent/SSRN_id2277336.pdf |
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| Institution: | Singapore Management University |
| Language: | English |