Impacts of tax enforcement and independent audit on financial reporting quality through the internal control effectiveness: Evidence from Vietnam enterprises
Based mainly on agency theory, this research examines the impacts of tax enforcement and independent audit on the internal control effectiveness and financial reporting quality in Vietnam enterprises. The data analysis is applied to PLS-SEM. The survey method was carried out on a sample of 341 enter...
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| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Taylor & Francis Group
2023-12-01
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| Series: | Cogent Social Sciences |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/23311886.2023.2175486 |
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