IDEAS home Printed from https://ideas.repec.org/r/eee/jaecon/v56y2013i2p228-250.html

The separation of ownership and control and corporate tax avoidance

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Sun, Xiaoyan & Han, Jie & Işık, Cem, 2025. "Can digital transformation be a “powerful tool” to curb corporate tax avoidance? Mechanism analysis and policy implications based on Chinese data," International Review of Economics & Finance, Elsevier, vol. 102(C).
  2. Huang, Henry He & Lobo, Gerald J. & Wang, Chong & Xie, Hong, 2016. "Customer concentration and corporate tax avoidance," Journal of Banking & Finance, Elsevier, vol. 72(C), pages 184-200.
  3. Paul Demeré & Michael P. Donohoe & Petro Lisowsky, 2020. "The Economic Effects of Special Purpose Entities on Corporate Tax Avoidance," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1562-1597, September.
  4. Cumming, Douglas & Nguyen, My, 2025. "The impact of asset specificity on corporate tax avoidance: Do financial constraints and product market power matter?," The British Accounting Review, Elsevier, vol. 57(3).
  5. Francis, Bill B. & Hasan, Iftekhar & Sun, Xian & Wu, Qiang, 2016. "CEO political preference and corporate tax sheltering," Journal of Corporate Finance, Elsevier, vol. 38(C), pages 37-53.
  6. Lampenius, Niklas & Shevlin, Terry & Stenzel, Arthur, 2021. "Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms," Journal of Accounting and Economics, Elsevier, vol. 72(1).
  7. Yoojin Shin & Jung-Mi Park, 2023. "The Effect of a Company’s Sustainable Competitive Advantage on Their Tax Avoidance Strategy—Focusing on Market Competition in Korea," Sustainability, MDPI, vol. 15(10), pages 1-15, May.
  8. Shen, Yuxin & Xu, Hanwen & Yu, Shuangli & Xu, Wei & Shen, Yongjian, 2022. "Air pollution and tax avoidance: New evidence from China," Economic Analysis and Policy, Elsevier, vol. 74(C), pages 402-420.
  9. V t Jedlicka, 2023. "International Tax Planning and Ownership Structure in the Czech Republic," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 25(64), pages 867-867, August.
  10. Moore, Jared A. & Suh, SangHyun & Werner, Edward M., 2017. "Dual entrenchment and tax management: Classified boards and family firms," Journal of Business Research, Elsevier, vol. 79(C), pages 161-172.
  11. Feng Huang & Jie Gao, 2022. "Customer and Tax Avoidance: How Does Customer Geographic Proximity Affect a Supplier’s Tax Avoidance?," Sustainability, MDPI, vol. 14(22), pages 1-30, November.
  12. Francisco J. Delgado & Elena Fernández-Rodríguez & Roberto García-Fernández & Manuel Landajo & Antonio Martínez-Arias, 2023. "Tax avoidance and earnings management: a neural network approach for the largest European economies," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 9(1), pages 1-25, December.
  13. He, Yuhan & Yi, Yang, 2023. "Digitalization of tax administration and corporate performance: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 90(C).
  14. Ke Na & Wenjia Yan, 2022. "Languages and corporate tax avoidance," Review of Accounting Studies, Springer, vol. 27(1), pages 148-184, March.
  15. Tan, Xue & Yin, Jingwei & Lin, Ning, 2025. "The unforgettable past: The long-term impact of war on corporate tax avoidance in modern China," Research in International Business and Finance, Elsevier, vol. 77(PA).
  16. Luk Luk Fuadah & Kencana Dewi & Mukhtaruddin Mukhtaruddin & Umi Kalsum & Anton Arisman, 2022. "The Relationship between Sustainability Reporting, E-Commerce, Firm Performance and Tax Avoidance with Organizational Culture as Moderating Variable in Small and Medium Enterprises in Palembang," Sustainability, MDPI, vol. 14(7), pages 1-17, March.
  17. Patrick Velte, 2023. "Sustainable institutional investors, corporate sustainability performance, and corporate tax avoidance: Empirical evidence for the European capital market," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2406-2418, September.
  18. Brad A. Badertscher & Dan Givoly & Sharon P. Katz & Hanna Lee, 2019. "Private Ownership and the Cost of Public Debt: Evidence from the Bond Market," Management Science, INFORMS, vol. 65(1), pages 301-326, January.
  19. Jiang, Hongli & Hu, Wenjie & Jiang, Pengcheng, 2024. "Does ESG performance affect corporate tax avoidance? Evidence from China," Finance Research Letters, Elsevier, vol. 61(C).
  20. Ana Isabel Martins Ribeiro & António Cerqueira & Elísio Brandão, 2015. "The Determinants of Effective Tax Rates: Firms’ Characteristics and Corporate Governance," FEP Working Papers 567, Universidade do Porto, Faculdade de Economia do Porto.
  21. Dyreng, Scott D. & Hanlon, Michelle & Maydew, Edward L. & Thornock, Jacob R., 2017. "Changes in corporate effective tax rates over the past 25 years," Journal of Financial Economics, Elsevier, vol. 124(3), pages 441-463.
  22. García-Meca, Emma & Ramón-Llorens, Maria-Camino & Martínez-Ferrero, Jennifer, 2021. "Are narcissistic CEOs more tax aggressive? The moderating role of internal audit committees," Journal of Business Research, Elsevier, vol. 129(C), pages 223-235.
  23. My Nguyen & Justin Hung Nguyen, 2020. "Economic policy uncertainty and firm tax avoidance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(4), pages 3935-3978, December.
  24. Ma, Chunguang & Feng, Shunfei & Huang, Wenhui & Chen, Aoyun, 2025. "Political corruption and corporate tax avoidance: A quasi-natural experiment," International Review of Financial Analysis, Elsevier, vol. 99(C).
  25. Cho, Seunghyun & Pae, Jinhan & Yoo, Choong-Yuel, 2025. "CEO war trauma and corporate tax avoidance," International Review of Financial Analysis, Elsevier, vol. 104(PA).
  26. Lisa De Simone & Jordan Nickerson & Jeri Seidman & Bridget Stomberg, 2020. "How Reliably Do Empirical Tests Identify Tax Avoidance?†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1536-1561, September.
  27. Tang, Tian & Xu, Liang & Yan, Xinyan & Yang, Haoyi, 2022. "Simultaneous debt–equity holdings and corporate tax avoidance," Journal of Corporate Finance, Elsevier, vol. 72(C).
  28. Chaudhry, Neeru, 2021. "Tax aggressiveness and idiosyncratic volatility," The North American Journal of Economics and Finance, Elsevier, vol. 58(C).
  29. Sarfraz Khan & Sung‐Jin Park & Stanley Veliotis & John K. Wald, 2023. "Director and officer liability and corporate tax avoidance," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(7-8), pages 1338-1371, July.
  30. Victor Barros & Joaquim Miranda Sarmento, 2020. "Board Meeting Attendance and Corporate Tax Avoidance: Evidence from the UK," Business Perspectives and Research, , vol. 8(1), pages 51-66, January.
  31. Thomsen, Martin & Watrin, Christoph, 2018. "Tax avoidance over time: A comparison of European and U.S. firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 33(C), pages 40-63.
  32. Eva López‐González & Jennifer Martínez‐Ferrero & Emma García‐Meca, 2019. "Does corporate social responsibility affect tax avoidance: Evidence from family firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(4), pages 819-831, July.
  33. Hasan, Iftekhar & Kim, Incheol & Teng, Haimeng & Wu, Qiang, 2022. "The effect of foreign institutional ownership on corporate tax avoidance: International evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 46(C).
  34. Bradshaw, Mark & Liao, Guanmin & Ma, Mark (Shuai), 2019. "Agency costs and tax planning when the government is a major Shareholder," Journal of Accounting and Economics, Elsevier, vol. 67(2), pages 255-277.
  35. Juan Pedro Sánchez‐Ballesta & José Yagüe, 2021. "Financial reporting incentives, earnings management, and tax avoidance in SMEs," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(7-8), pages 1404-1433, July.
  36. Tang, Wenliang & Yang, Mian & Duan, Hongbo, 2023. "Temperature and corporate tax avoidance: Evidence from Chinese manufacturing firms," Energy Economics, Elsevier, vol. 117(C).
  37. Hasan, Iftekhar & Kim, Incheol & Teng, Haimeng & Wu, Qiang, 2022. "The effect of foreign institutional ownership on corporate tax avoidance: International evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 46(C).
  38. Martin Jacob & Anna Rohlfing-Bastian & Kai Sandner, 2021. "Why do not all firms engage in tax avoidance?," Review of Managerial Science, Springer, vol. 15(2), pages 459-495, February.
  39. Sánchez-Ballesta, Juan Pedro & Yagüe, José, 2023. "Tax avoidance and the cost of debt for SMEs: Evidence from Spain," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(2).
  40. Qingyuan Li & Edward L. Maydew & Richard H. Willis & Li Xu, 2022. "Corporate tax behavior and political uncertainty: Evidence from national elections around the world," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(9-10), pages 1605-1641, October.
  41. Jiang Cheng & Travis Chow & Tzu‐Ting Lin & Jeffrey Ng, 2022. "The effect of accounting for income tax uncertainty on tax‐deductible loss accruals for private insurers," Journal of Risk & Insurance, The American Risk and Insurance Association, vol. 89(2), pages 505-544, June.
  42. Han, Xiaomei & Wang, Jie & Cheng, Hanxiu, 2021. "The effect of corporate tax avoidance on salary distribution——Empirical evidence from publicly listed companies in China," International Review of Financial Analysis, Elsevier, vol. 78(C).
  43. Felix Hugger, 2025. "Regulatory avoidance responses to private Country-by-Country Reporting," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(1), pages 271-309, February.
  44. Evangelos Chytis & Stergios Tasios & Ioannis Filos, 2020. "The effect of corporate governance mechanisms on tax planning during financial crisis: an empirical study of companies listed on the Athens stock exchange," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(1), pages 30-38, March.
  45. Kovermann, Jost & Velte, Patrick, 2019. "The impact of corporate governance on corporate tax avoidance—A literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 36(C), pages 1-1.
  46. Fernández-Rodríguez, Elena & García-Fernández, Roberto & Martínez-Arias, Antonio, 2021. "Business and institutional determinants of Effective Tax Rate in emerging economies," Economic Modelling, Elsevier, vol. 94(C), pages 692-702.
  47. Devos, Erik & Rahman, Shofiqur, 2023. "Does labor unemployment insurance affect corporate tax aggressiveness?," International Review of Financial Analysis, Elsevier, vol. 90(C).
  48. Li, Donghui & Zhang, Zhanxiang & Gao, Xin, 2025. "The impact of carbon emission trading system on the implied cost of equity capital," International Review of Economics & Finance, Elsevier, vol. 101(C).
  49. Chen, Jie & Mishra, Tapas & Song, Wei & Zhang, Qingjing & Zhang, Zhuang, 2024. "The impact of bank mergers on corporate tax aggressiveness," Journal of Corporate Finance, Elsevier, vol. 84(C).
  50. Bassem Salhi & Jabr Al Jabr & Anis Jarboui, 2020. "A Comparison of Corporate Governance and Tax Avoidance of UK and Japanese Firms," Post-Print hal-04457142, HAL.
  51. Ahmed A. Sarhan, 2024. "Corporate social responsibility and tax avoidance: the effect of shareholding structure—evidence from the UK," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(1), pages 1-15, March.
  52. Elena Fernández-Rodríguez & Roberto García-Fernández & Antonio Martínez-Arias, 2019. "Influence of Ownership Structure on the Determinants of Effective Tax Rates of Spanish Companies," Sustainability, MDPI, vol. 11(5), pages 1-19, March.
  53. Fangjun Wang & Shuolei Xu & Junqin Sun & Charles P. Cullinan, 2020. "Corporate Tax Avoidance: A Literature Review And Research Agenda," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 793-811, September.
  54. Hasan, Mostafa Monzur & Lobo, Gerald J. & Qiu, Buhui, 2021. "Organizational capital, corporate tax avoidance, and firm value," Journal of Corporate Finance, Elsevier, vol. 70(C).
  55. Chen, Shuping & Huang, Ying & Li, Ningzhong & Shevlin, Terry, 2019. "How does quasi-indexer ownership affect corporate tax planning?," Journal of Accounting and Economics, Elsevier, vol. 67(2), pages 278-296.
  56. Kolias, Georgios & Koumanakos, Evangelos, 2022. "CEO duality and tax avoidance: Empirical evidence from Greece," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 47(C).
  57. Su, Zhifang & Wang, Haowei & Pan, Yinghao, 2025. "Risk education and tax aggressiveness: Evidence from China's auditor certification reform," China Economic Review, Elsevier, vol. 93(C).
  58. Chuanlu Ge & Yuhan Bi & Jia Xu, 2024. "Local donation culture and corporate tax avoidance: Evidence from China," Economics and Politics, Wiley Blackwell, vol. 36(2), pages 734-763, July.
  59. Mostafa Monzur Hasan & Ahsan Habib & Nurul Alam, 2021. "Asset Redeployability and Corporate Tax Avoidance," Abacus, Accounting Foundation, University of Sydney, vol. 57(2), pages 183-219, June.
  60. Jiaojiao Qin & Jun Lin & Yan Xin, 2024. "Corporate tax avoidance: The impact of performance above aspiration and CEO experience," Asia Pacific Journal of Management, Springer, vol. 41(4), pages 2301-2331, December.
  61. Cao, Feng & Li, Sifei & Dai, Ming & Li, Jing, 2023. "Your heart is where your treasure is: Family chairman and tax avoidance in family-controlled firms," Journal of Business Research, Elsevier, vol. 154(C).
  62. Ming-Hua Liu & Shaohua Tian & Yang Zhang, 2023. "CEO marital status and corporate tax planning behavior," Review of Quantitative Finance and Accounting, Springer, vol. 61(4), pages 1207-1242, November.
  63. Ayash, Brian & Schütt, Harm, 2016. "Does going private add value through operating improvements?," Journal of Corporate Finance, Elsevier, vol. 40(C), pages 192-215.
  64. Ferchichi Jihene & Dabboussi Moez, 2019. "The Moderating Effect of Audit Quality on CEO Compensation and Tax Avoidance: Evidence from Tunisian Context," International Journal of Economics and Financial Issues, Econjournals, vol. 9(1), pages 131-139.
  65. Cho, Sun-ae & Kim, Sangil & Choi, Won-Wook, 2025. "Unified or divided? Conflicting interests of controlling shareholders in corporate tax avoidance," Emerging Markets Review, Elsevier, vol. 68(C).
  66. Ouyang, Caiyue & Xiong, Jiacai & Huang, Kun, 2020. "Do multiple large shareholders affect tax avoidance? Evidence from China," International Review of Economics & Finance, Elsevier, vol. 67(C), pages 207-224.
  67. Li, Xiaoxia & Cai, Guilong & Luo, Danglun, 2020. "GDP distortion and tax avoidance in local SOEs: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 69(C), pages 582-598.
  68. Argilés-Bosch, Josep Mª & Ravenda, Diego & Garcia-Blandón, Josep, 2021. "E-commerce and labour tax avoidance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 81(C).
  69. Junjian Gu, 2019. "A Potential Risk of Increasing Cross-National Distance: Evidence from Less Sustainable Tax Policies," Sustainability, MDPI, vol. 11(9), pages 1-22, May.
  70. Xiang, Junyi & Zhu, Ling & Kong, Dongmin, 2023. "Labor cost and corporate tax avoidance," Journal of Economic Behavior & Organization, Elsevier, vol. 205(C), pages 338-358.
  71. McClure, Ross & Lanis, Roman & Wells, Peter & Govendir, Brett, 2018. "The impact of dividend imputation on corporate tax avoidance: The case of shareholder value," Journal of Corporate Finance, Elsevier, vol. 48(C), pages 492-514.
  72. Qi Zhang & Jinghuai She, 2024. "Digital transformation and corporate tax avoidance: An analysis based on multiple perspectives and mechanisms," PLOS ONE, Public Library of Science, vol. 19(9), pages 1-30, September.
  73. Valentino Parisi & Daniela Federici, 2023. "Family Firms’ Aggressive Tax Planning: An Empirical Evaluation for Italy," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), vol. 9(3), pages 1299-1327, November.
  74. Chen, Yangyang & Li, Qingyuan & Ng, Jeffrey & Wang, Chong, 2021. "Corporate financing of investment opportunities in a world of institutional cross-ownership," Journal of Corporate Finance, Elsevier, vol. 69(C).
  75. Kałdoński, Michał & Jewartowski, Tomasz, 2024. "Tax aggressiveness under concentrated ownership: The importance of long-term institutional investors," Finance Research Letters, Elsevier, vol. 65(C).
  76. Luo, Jinbo & Ni, Xiaoran & Tian, Gary Gang, 2020. "Short selling and corporate tax avoidance: Insights from a financial constraint view," Pacific-Basin Finance Journal, Elsevier, vol. 61(C).
  77. Mansoor Afzali & Timmy Thor, 2025. "Corporate culture and tax planning," Review of Quantitative Finance and Accounting, Springer, vol. 64(2), pages 861-898, February.
  78. He Xiao & Jianqun Xi, 2023. "The Impact of Institutional Cross‐ownership on Corporate Tax Avoidance: Evidence from Chinese Listed Firms," Australian Accounting Review, CPA Australia, vol. 33(1), pages 86-105, March.
  79. Xiang, Junyi & Zhang, Hongxiang & Dang, Dingyu & Guan, Jing, 2023. "Involuntary political connections and private firms' tax avoidance," Pacific-Basin Finance Journal, Elsevier, vol. 79(C).
  80. Yuqiang Cao & Zhuoan Feng & Meiting Lu & Yaowen Shan, 2021. "Tax avoidance and firm risk: evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(3), pages 4967-5000, September.
  81. Sabrine Hamrouni & Ines Menchaoui, 2025. "The Impact of Tax Audits on Tax Avoidance Levels: The Moderating Role of Audit Quality," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 24(2), pages 254-271, June.
  82. Francis, Bill B. & Hasan, Iftekhar & Sun, Xian & Wu, Qiang, 2016. "CEO political preference and corporate tax sheltering," Journal of Corporate Finance, Elsevier, vol. 38(C), pages 37-53.
  83. Long, Wenbin & Wu, Huiying & Li, Lidan & Ying, Sammy Xiaoyan & Li, Sihai, 2024. "Mixed-ownership structure, non-state-blockholder coalition, and tax avoidance," International Review of Financial Analysis, Elsevier, vol. 91(C).
  84. C. S. Agnes Cheng & Jaehyeon Kim & Mooweon Rhee & Jian Zhou, 2022. "Time Orientation in Languages and Tax Avoidance," Journal of Business Ethics, Springer, vol. 180(2), pages 625-650, October.
  85. Juan Monterrey Mayoral & Amparo Sánchez Segura, 2015. "Planificación fiscal y Gobierno Corporativo en las empresas cotizadas españolas," Hacienda Pública Española / Review of Public Economics, IEF, vol. 214(3), pages 55-89, September.
  86. Ofuan James Ilaboya & Edosa Joshua Aronmwan, 2023. "Chief Executive Officer’s attributes and tax avoidance: evidence from Nigeria," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(1), pages 99-108, March.
  87. Jianliang Ye & Xiaohan Guo & Deming Luo & Xiangrong Jin, 2018. "The Heterogeneous Tax Burden: Evidence From Firm-Level Data In China," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., vol. 63(04), pages 1003-1035, September.
  88. Scott D. Dyreng & Jeffrey L. Hoopes & Jaron H. Wilde, 2016. "Public Pressure and Corporate Tax Behavior," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 54(1), pages 147-186, March.
  89. Fang, Ming & Wu, Qiang & Xu, Xin (Emma) & Zhou, Zejiang, 2025. "CFO social networks and corporation taxation," Journal of Financial Stability, Elsevier, vol. 78(C).
  90. Tiantian, Guo & Hailin, Chen & Zhou, Xiao & Ai, Shanru & Siyao, Wang, 2023. "Does corporate digital transformation affect the level of corporate tax avoidance? Empirical evidence from Chinese listed tourism companies," Finance Research Letters, Elsevier, vol. 57(C).
  91. Brad Badertscher & Bjorn Jorgensen & Sharon Katz & William Kinney, 2014. "Public Equity and Audit Pricing in the United States," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 52(2), pages 303-339, May.
  92. Liqiang Chen & Hong Fan & Xiaofei Song, 2023. "Impact of professor‐directors on Chinese firms' environmental performance," International Review of Finance, International Review of Finance Ltd., vol. 23(4), pages 696-720, December.
  93. Yukun Pan & Lin Liao & Daifei Yao & Joseph H. Zhang, 2024. "Board Chairs’ Early-Life Experience and Tax Avoidance," Journal of Business Ethics, Springer, vol. 192(4), pages 897-917, July.
  94. Michelle Hanlon & Edward L. Maydew & Daniel Saavedra, 2017. "The taxman cometh: Does tax uncertainty affect corporate cash holdings?," Review of Accounting Studies, Springer, vol. 22(3), pages 1198-1228, September.
  95. Qi, Haozhi & Li, Muyu & zhang, Han, 2023. "The impact of media attention on corporate tax avoidance: A study based on Chinese A-share listed companies," Finance Research Letters, Elsevier, vol. 58(PD).
  96. Argilés-Bosch, Josep M. & Somoza, Antonio & Ravenda, Diego & García-Blandón, Josep, 2020. "An empirical examination of the influence of e-commerce on tax avoidance in Europe," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 41(C).
  97. Drake, Katharine D. & Hamilton, Russ & Lusch, Stephen J., 2020. "Are declining effective tax rates indicative of tax avoidance? Insight from effective tax rate reconciliations," Journal of Accounting and Economics, Elsevier, vol. 70(1).
  98. Xiang, Junyi & Shao, Qi & Fan, Yong, 2025. "Innovation incentives and corporate tax avoidance: Evidence from China," Economic Analysis and Policy, Elsevier, vol. 85(C), pages 1216-1237.
  99. Rui Xu & Liuyang Ren, 2025. "Natural Disaster, Tax Avoidance, and Corporate Pollution Emissions: Evidence from China," Journal of Business Ethics, Springer, vol. 197(1), pages 195-217, February.
  100. Shi, Hanzhong & Wu, Kaishu & Zhai, Kerui, 2025. "Employee education and corporate tax outcomes: Evidence from firm-level reporting," Advances in accounting, Elsevier, vol. 68(C).
  101. Miguel Minutti‐Meza, 2014. "Issues in Examining the Effect of Auditor Litigation on Audit Fees," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 52(2), pages 341-356, May.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.