The Effect of Tax Authority Monitoring and Enforcement on Financial Reporting Quality
This paper examines the relation between tax enforcement and financial reporting quality. The government, due to its tax claim on firm profits, is de facto the largest minority shareholder in almost all corporations. Therefore, the government, like other shareholders, has an interest in the accurate...
| Main Authors: | , , |
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| Other Authors: | |
| Format: | Article |
| Language: | English |
| Published: |
American Accounting Association,
2015-09-22T18:35:57Z.
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| Subjects: | |
| Online Access: | Get fulltext |