Relation between Auditor Quality and Tax Aggressiveness: Implications of Cross-Country Institutional Differences
Author(s) -
Kiridaran Kanagaretnam,
Jimmy Lee,
Chee Yeow Lim,
Gerald J. Lobo
Publication year - 2016
Publication title -
auditing a journal of practice and theory
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.907
H-Index - 78
eISSN - 1558-7991
pISSN - 0278-0380
DOI - 10.2308/ajpt-51417
Subject(s) - audit , business , quality audit , accounting , sample (material) , tax avoidance , corporate tax , quality (philosophy) , monetary economics , double taxation , economics , finance , philosophy , chemistry , chromatography , epistemology
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