Tax knowledge diffusion through individual auditor network ties: Evidence from China

• المؤلفون الرئيسيون: LIM, Chee Yeow, SHEVLIN, Terry, WANG, Kun, XU, Yanping
• التنسيق: text
• اللغة: English
• منشور في: Institutional Knowledge at Singapore Management University 2018
• الموضوعات: Network ties; audit partner; tax avoidance; school ties separated; Accounting; Asian Studies
• الوصول للمادة أونلاين: https://ink.library.smu.edu.sg/soa_research/1858; https://ink.library.smu.edu.sg/context/soa_research/article/2885/viewcontent/SSRN_id3229564.pdf

This study investigates whether network ties via sharing the same individual auditor influences the diffusion of tax avoidance knowledge. We find that firms with greater connection to low-tax firms through audit partners have lower effective tax rates (ETRs), consistent with tax avoidance knowledge...