Auditor’s Income Taxation and Audit Quality
We use an analytical research model to analyze the effect of the auditor’s personal income tax on audit effort. We show that the auditor’s level of care crucially depends on the tax rate and amount of loss recognition. Taxes may cause paradoxical effects on the auditor’s effort, audit quality, and m...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
SAGE Publishing
2021-08-01
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| Series: | SAGE Open |
| Online Access: | https://doi.org/10.1177/21582440211040833 |