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Keywords: tax shelter
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Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (4): 1–24.
Published: 01 November 2013
.... In this paper, we use a unique setting to examine this effect. In 2002, KPMG was investigated by the U.S. Department of Justice in relation to tax shelters sold by the firm. From then until early 2005, several news reports suggested that KPMG would be indicted and suffer potentially the same fate as Arthur...
