The Changing Role of Auditors in Corporate Tax Planning
收藏NBER2005-08-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w11504
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资源简介：
This paper examines changes in the role that auditors play in corporate tax planning following recent events, including the well-known accounting scandals, passage of the Sarbanes-Oxley Act, and regulatory actions by the SEC and PCAOB. On the whole, these events have increased the sensitivity to and
提供机构：
美国国家经济研究局
创建时间：
2005-08-01
