The Effects of Audit Selection and Usage of CPA Attestation on Tax Evasions: A Self-selection Analysis
碩士 === 國立政治大學 === 會計研究所 === 93 === This study uses the business income tax dada in Taiwan to empirically examine the relationships between audit selection, tax evasion, and the usage of CPA-attestation. Tobit model with self-selection is used in this study. Empirical results provide evidence that ta...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2005
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/89123182670447593455 |