Relation between Auditor Quality and Tax Aggressiveness: Implications of Cross-Country Institutional Differences

By Kiridaran Kanagaretnam, Jimmy Lee, C. Lim, Gerald J. Lobo. 2016

142 citations recorded by the source corpus.

SUMMARY: Using an international sample of firms from 31 countries, we study the relation between auditor quality and corporate tax aggressiveness. Employing an indicator variable for tax aggressive...

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/f6ab6f1c2fac6dcd3afa808174b26a55cf7c344c