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Keywords: book-tax-conforming noncompliance
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Journal Articles
Journal of International Accounting Research (2016) 15 (3): 1–30.
Published: 01 December 2016
.... Specifically, high-quality auditors are effective in constraining book-tax-conforming noncompliance because of the direct linkage between financial and tax reporting for such noncompliance at both the higher and the lower conformity periods. In contrast, high-quality auditors' constraining effect on book-tax...