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Keywords: corporate tax aggressiveness
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Journal Articles
Relation between Auditor Quality and Tax Aggressiveness: Implications of Cross-Country Institutional Differences
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AUDITING: A Journal of Practice & Theory (2016) 35 (4): 105–135.
Published: 01 November 2016
...Kiridaran Kanagaretnam; Jimmy Lee; Chee Yeow Lim; Gerald J. Lobo 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 aggressiveness when the firm's corporate tax...
