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The Cost of Independence: Evidence from Companies' Decisions to Dismiss Audit Firms as Tax-Service Providers
Accounting Horizons ( IF 2.157 ) Pub Date : 2019-11-08 , DOI: 10.2308/horizons-18-009 Kirsten A. Cook 1 , Kevin Kim 2 , Thomas C. Omer 3
Accounting Horizons ( IF 2.157 ) Pub Date : 2019-11-08 , DOI: 10.2308/horizons-18-009 Kirsten A. Cook 1 , Kevin Kim 2 , Thomas C. Omer 3
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This study examines whether companies' decisions to dismiss or substantially reduce reliance on their audit firms as tax-service providers in the wake of the Sarbanes-Oxley Act affect tax avoidance...
中文翻译:
独立成本:公司决定解散审计公司作为税收服务提供者的证据
这项研究调查了萨班斯-奥克斯利法案(Sarbanes-Oxley Act)颁布后,公司决定解雇或大幅减少对作为税务服务提供者的审计公司的依赖是否会影响避税...
更新日期:2019-11-08
中文翻译:
独立成本:公司决定解散审计公司作为税收服务提供者的证据
这项研究调查了萨班斯-奥克斯利法案(Sarbanes-Oxley Act)颁布后,公司决定解雇或大幅减少对作为税务服务提供者的审计公司的依赖是否会影响避税...