Auditor-provided tax services and tax accrual quality in Brazil
ABSTRACT This research aimed to analyze the temporal association between auditor-provided tax services (APTS) and corporate income tax accrual quality in the Brazilian context. Studies analyzing the influence of APTS on tax accrual quality are scarce and have only been carried out in the United Stat...
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| Autori principali: | , |
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| Natura: | Artigo |
| Lingua: | Inglês |
| Pubblicazione: |
Universidade de São Paulo
2024-11-01
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| Serie: | Revista Contabilidade & Finanças |
| Soggetti: | |
| Accesso online: | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772024000300504&lng=en&tlng=en |
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