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

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

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...

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書目詳細資料
Main Authors:	LIM, Chee Yeow, SHEVLIN, Terry, WANG, Kun, XU, Yanping
格式:	text
語言:	English
出版:	Institutional Knowledge at Singapore Management University 2018
主題:	Network ties audit partner tax avoidance school ties separated Accounting Asian Studies
在線閱讀:	https://ink.library.smu.edu.sg/soa_research/1858 https://ink.library.smu.edu.sg/context/soa_research/article/2885/viewcontent/SSRN_id3229564.pdf
標簽:	添加標簽沒有標簽, 成為第一個標記此記錄!
機構:	Singapore Management University
語言:	English

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