Relation between auditor quality and corporate tax aggressiveness: Implications of cross-country institutional differences

Relation between auditor quality and corporate tax aggressiveness: Implications of cross-country institutional differences

Using an international sample of firms from 31 countries, we study the relation between auditor quality and corporate tax aggressiveness. Employing an indicator variable for tax aggressiveness when the firm's corporate tax avoidance measure is within the top quintile of each country-industry co...

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Bibliographic Details
Main Authors: KANAGARETNAM, Kiridaran, LEE, Jimmy, LIM, Chee Yeow, LOBO, Gerald J.
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2016
Subjects:
auditor quality
corporate tax aggressiveness
investor protection
litigation risk
audit environment
capital market pressure
Accounting
Corporate Finance
International Business
Online Access:https://ink.library.smu.edu.sg/soa_research/1533
https://ink.library.smu.edu.sg/context/soa_research/article/2560/viewcontent/1976975.pdf
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Institution: Singapore Management University
Language: English

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https://ink.library.smu.edu.sg/soa_research/1533
https://ink.library.smu.edu.sg/context/soa_research/article/2560/viewcontent/1976975.pdf

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