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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Main Authors: | , , , |
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格式: | text |
語言: | English |
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Institutional Knowledge at Singapore Management University
2018
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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 |
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