Open AccessRelation between Auditor Quality and Corporate Tax Aggressiveness: Implications of Cross-Country Institutional Differences
Author(s) -
Kiridaran Kanagaretnam,
Jimmy Lee,
Chee Yeow Lim,
Gerald J. Lobo
Publication year - 2015
Publication title -
ssrn electronic journal
Language(s) - English
Resource type - Journals
ISSN - 1556-5068
DOI - 10.2139/ssrn.2716071
Subject(s) - business , accounting , quality audit , audit , cross country , quality (philosophy) , corporate tax , auditor independence , double taxation , tax avoidance , economics , joint audit , demographic economics , finance , internal audit , philosophy , epistemology
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