Tax certified individual auditors and effective tax rates
Abstract This study examines how the appointment of tax certified individual auditors is associated with reported effective tax rates of corporate clients. The study uses a unique German institutional setting which makes it possible to track individual auditors that are also certified tax consultant...
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| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
Springer
2017-12-01
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| Colecção: | Business Research |
| Assuntos: | |
| Acesso em linha: | http://link.springer.com/article/10.1007/s40685-017-0057-8 |
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