The Association between Auditor Tenure and Corporate Tax Aggressiveness
碩士 === 輔仁大學 === 會計學系碩士班 === 105 === This paper investigates the relationship between auditor tenure and enterprise tax aggressiveness. Auditor tenure is defined as the CPA tenure, and enterprise tax aggressiveness is defined as the effective tax rate. Research data were collect from publicly traded...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2017
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/e2fec3 |