Can I read Auditor Quality and Tax Aggressiveness Insights on EtoBox?

Auditor Quality and Tax Aggressiveness Insights by novie endi nugroho is a document available to read on EtoBox.

What is Auditor Quality and Tax Aggressiveness Insights about?

This study investigates the relationship between auditor quality and corporate tax aggressiveness using a sample of firms from 31 countries. The findings indicate that higher auditor quality, specifically from Big N auditors, is negatively associated with the likelihood of tax aggressiveness, particularly in countries with stronger investor protection and higher litigation risk. This research contributes to the understanding of how institutional differences across countries influence the dynamics between au

Author

novie endi nugroho

Language

EN