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1-2 of 2
Keywords: investor protection
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Journal Articles
Relation between Auditor Quality and Tax Aggressiveness: Implications of Cross-Country Institutional Differences
Available to Purchase
AUDITING: A Journal of Practice & Theory (2016) 35 (4): 105–135.
Published: 01 November 2016
... also find that the negative relation between auditor quality and the likelihood of tax aggressiveness is more pronounced in countries where investor protection is stronger, auditor litigation risk is higher, the audit environment is better, and capital market pressure is higher. JEL Classifications...
Journal Articles
Investor Protection, Firm Informational Problems, Big N Auditors, and Cost of Debt around the World
Available to Purchase
AUDITING: A Journal of Practice & Theory (2013) 32 (3): 1–30.
Published: 01 August 2013
...Ferdinand A. Gul; Gaoguang (Stephen Zhou; Xindong (Kevin Zhu SUMMARY: This paper examines the effects of investor protection, firm informational problems (proxied by firm size, firm age, and the number of analysts following), and Big N auditors on firms' cost of debt around the world. Using data...
