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Keywords: book-tax-difference noncompliance
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Journal Articles
Auditors' Constraining Effect on Tax Noncompliance at Different Book-Tax Conformity Levels in a Transition Economy
Available to Purchase
Journal of International Accounting Research (2016) 15 (3): 1–30.
Published: 01 December 2016
... noncompliance book-tax-difference noncompliance Extant studies have shown that high-quality auditors can constrain a company's opportunistic earnings management (e.g., Badertscher, Phillips, Pincus, and Rego 2009 ; Reichelt and Wang 2010 ; H. Chen, J. Chen, Lobo, and Wang 2011 ). Based on evidence...
