Tax Aggressiveness and Auditor Resignation

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...

Full description

Saved in:
Bibliographic Details
Main Authors: ZANG, Yoonseok, GOH, Beng Wee, LIM, Chee Yeow, Shevlin, Terry
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2013
Subjects:
Tax aggressiveness
auditor resignation
agency cost
external monitoring
auditor independence
Accounting
Online Access:https://ink.library.smu.edu.sg/soa_research/1126
https://ink.library.smu.edu.sg/context/soa_research/article/2125/viewcontent/3._Yoonseok_Zang_1_.pdf
Tags: Add Tag
No Tags, Be the first to tag this record!
Institution: Singapore Management University
Language: English

Internet

https://ink.library.smu.edu.sg/soa_research/1126
https://ink.library.smu.edu.sg/context/soa_research/article/2125/viewcontent/3._Yoonseok_Zang_1_.pdf

Similar Items