Private firms’ tax aggressiveness and lightweight pre-tax-audit interventions by the tax administration-Reference-Cited by-同舟云学术

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Private firms’ tax aggressiveness and lightweight pre-tax-audit interventions by the tax administration

Published:2023-06 Issue: Volume:51 Page:100550
ISSN:1061-9518
Container-title:Journal of International Accounting, Auditing and Taxation
language:en
Short-container-title:Journal of International Accounting, Auditing and Taxation

Author:

Ojala Hannu,Malo Pekka^ORCID,Penttinen Esko^ORCID

Publisher

Elsevier BV

Subject

Finance,Accounting

Reference58 articles.

1. Income tax evasion. The theoretical analysis;Allingham;Journal of Public Economics,1972

2. Tax avoidance and the implications of weak internal controls;Bauer;Contemporary Accounting Research,2016

3. The importance of irs enforcement to stock price crash risk: The role of ceo power and incentives;Bauer;Accounting Review,2021

4. Does legality matter? The case of tax avoidance and evasion;Blaufus;Journal of Economic Behavior and Organization,2016

5. Stock options as lotteries;Boyer;The Journal of Finance,2014

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