The Changing Role of Auditors in Corporate Tax Planning
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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
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美国国家经济研究局创建时间：
2005-08-01
