Spillover effects of clients’ tax enforcement on financial statement auditors: Evidence from a discontinuity design
We examine the impact of clients’ tax enforcement on financial statement auditors. In a regression discontinuity design, we exploit the firm-registration-date-based application of a new rule that assigns firms to two different tax enforcement regimes. Our analysis implies that auditors exert less ef...
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| Main Authors: | , , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2019
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/1842 https://ink.library.smu.edu.sg/context/soa_research/article/2869/viewcontent/SSRN_id3487193.pdf |
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| Institution: | Singapore Management University |
| Language: | English |