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Keywords: book-tax-difference noncompliance
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Journal Articles
Journal of International Accounting Research (2016) 15 (3): 1–30.
Published: 01 December 2016
... by these auditors add further credibility to the fair presentation of the financial position in financial statements. Our finding that the constraining effect of auditor quality on book-tax-difference noncompliance is more significant at the lower book-tax conformity level suggests that high-quality auditors...