Do signatory auditors with tax expertise facilitate or curb tax aggressiveness?-Reference-Cited by-同舟云学术

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Do signatory auditors with tax expertise facilitate or curb tax aggressiveness?

Published:2024-07 Issue: Volume: Page:101715
ISSN:0165-4101
Container-title:Journal of Accounting and Economics
language:en
Short-container-title:Journal of Accounting and Economics

Author:

DeFond Mark^ORCID,Qi Baolei,Si Yi^ORCID,Zhang Jieying^ORCID

Funder

Ministry of Education of the People's Republic of China Humanities and Social Sciences Youth Foundation

Innovative Research Group Project of the National Natural Science Foundation of China

Ministry of Education of the People's Republic of China

National Natural Science Foundation of China

Publisher

Elsevier BV

Reference87 articles.

1. Corporate governance and accounting scandals;Agrawal;J. Law Econ.,2005

2. Auditor task-specific expertise: the case of fair value accounting;Ahn;Account. Rev.,2020

3. Audit office experience with SOX 404(b) filers and SOX 404 audit quality;Anantharaman;Account. Rev.,2019

4. The incentives for tax planning;Armstrong;J. Account. Econ.,2015

5. Corporate governance, incentives, and tax avoidance;Armstrong;J. Account. Econ.,2015

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