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Keywords: auditor quality
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Journal Articles
Journal of International Accounting Research (2016) 15 (3): 1–30.
Published: 01 December 2016
...K. Hung Chan; Rebecca Luo; Phyllis Lai Lan Mo ABSTRACT This study examines how differential auditor quality can affect clients' tax noncompliance at different book-tax conformity levels. Overall, we find that high-quality auditors are associated with client firms' better tax compliance...
