The impact of tax audits on tax avoidance levels: the moderating role of audit quality
Research Question: Does an audit cause companies to change their tax strategies, becoming less or more aggressive? Is this relationship more pronounced when audited by a Big Four firm? Motivation: This study was inspired by Leung et al. (2019), who examined the impact of legal effects on tax avoid...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Bucharest University of Economic Studies
2025-06-01
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| Series: | Contabilitate şi Informatică de Gestiune |
| Subjects: | |
| Online Access: | http://online-cig.ase.ro/jcig/art/24_2_3.pdf |
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