Do Auditors Respond to Corporate Tax Enforcement? Evidence from Earnings Management Through Tax Expenses

Author:

Lin Kenny,Shi Zhenyang,Zhang Fang

Publisher

Elsevier BV

Reference69 articles.

1. External auditor responses to tax risk;J L Abernathy;Journal of Accounting, Auditing & Finance,2021

2. Law, finance, and economic growth in China;F Allen;Journal of Financial Economics,2005

3. Home country tax system characteristics and corporate tax avoidance: International evidence;T J Atwood;The Accounting Review,2012

4. Cross-jurisdictional income shifting and tax enforcement: evidence from public versus private multinationals;C Beuselinck;Review of Accounting Studies,2015

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