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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| Main Authors: | , , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2016
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| Subjects: | |
| 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 |