Corporate tax risk: a literature review and future research directions
Author:
Publisher
Springer Science and Business Media LLC
Subject
Strategy and Management,Business, Management and Accounting (miscellaneous)
Link
https://link.springer.com/content/pdf/10.1007/s11301-021-00251-8.pdf
Reference97 articles.
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2. Alsadoun N, Naiker V, Navissi F, Sharma DS (2018) Auditor-provided tax nonaudit services and the implied cost of equity capital. Audit A J Pract Theory 37:1–24. https://doi.org/10.2308/ajpt-51866
3. Arlinghaus BP (1998) Goal setting and performance measures. Tax Exec 50:434–441
4. Armstrong CS, Blouin JL, Jagolinzer AD, Larcker DF (2015) Corporate governance, incentives, and tax avoidance. J Account Econ 60:1–17. https://doi.org/10.1016/j.jacceco.2015.02.003
5. Atwood TJ, Lewellen C (2019) The Complementarity between tax avoidance and manager diversion: evidence from tax haven firms. Contemp Account Res 36:259–294. https://doi.org/10.1111/1911-3846.12421
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