Money laundering control systems, external auditor specialization and tax haven use: An empirical analysis of U.S. multinational financial corporations-Reference-Cited by-同舟云学术

Money laundering control systems, external auditor specialization and tax haven use: An empirical analysis of U.S. multinational financial corporations

Published:2021-05-10 Issue:2 Volume:25 Page:582-601
ISSN:1090-6738
Container-title:International Journal of Auditing
language:en
Short-container-title:Int J Audit

Author:

Al‐Hadi Ahmed¹²,Taylor Grantley²,Richardson Grant³^ORCID,Eulaiwi Baban²

Affiliation:

1. College of Banking and Financial Studies (CBFS), Sultanate of Oman Muscat

2. School of Accounting Curtin University Perth Western Australia Australia

3. Department of Accounting and Corporate Governance Macquarie University North Ryde New South Wales Australia

Publisher

Wiley

Subject

General Economics, Econometrics and Finance,Accounting

Link

https://onlinelibrary.wiley.com/doi/pdf/10.1111/ijau.12233

Reference60 articles.

1. The Corrosive Effect of Offshore Financial Centers on Multinational Firms’ Disclosure Strategy

2. The Complementarity between Tax Avoidance and Manager Diversion: Evidence from Tax Haven Firms

3. The Validity of Auditor Industry Specialization Measures

4. Hometown advantage: The effects of monitoring institution location on financial reporting discretion

5. Tax Aggressiveness and Corporate Transparency

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1. Tax havens and transfer pricing strategies: Insights from emerging economies;Thunderbird International Business Review;2024-03-26

2. Money laundering governance and income shifting: Evidence from Australian financial institutions;Economic Modelling;2024-01

3. Tax Haven Use and Related‐Party Transactions: Evidence from Australia;Australian Accounting Review;2023-12

4. Evidencias Internacionales de Fraude Fiscal y Blanqueo de Capitales a través de Paraísos Fiscales.;Anduli;2023