Does Corporate Tax Aggressiveness Influence Audit Pricing?

• 成果类型: Article
• 署名作者: Donohoe, Michael P.; Knechel, W. Robert
• 署名单位: University of Illinois System; University of Illinois Urbana-Champaign; State University System of Florida; University of Florida
• 刊物名称: CONTEMPORARY ACCOUNTING RESEARCH
• ISSN/ISSBN: 0823-9150
• DOI: 10.1111/1911-3846.12027
• 发表日期: 2014
• 页码: 284-308
• 关键词: FIRM INDUSTRY SPECIALIZATION; nonaudit services; earnings management; LITIGATION RISK; taxable income; new-zealand; fees; INDEPENDENCE; QUALITY; MARKET