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

• 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
• Institution: Singapore Management University

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...