Internal Control Quality as an Explanatory Factor of Tax Avoidance
Internal control disclosures mandated by section 404 of the Sarbanes-Oxley Act (SOX) are designed to provide information about a firm’s financial reporting quality and in doing so may offer information on firm-specific tax planning activities. Internal control weaknesses disclosed under SOX are freq...
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| Language: | en |
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2011
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| Online Access: | http://hdl.handle.net/10012/6359 |