Auditors' Constraining Effect on Tax Noncompliance at Different Book-Tax Conformity Levels in a Transition Economy.

Autor: Chan, K. Hung1, Luo, Rebecca2, Lan Mo, Phyllis Lai3
Zdroj: Journal of International Accounting Research. Dec2016, Vol. 15 Issue 3, p1-30. 30p. 10 Charts.
Databáze: Business Source Ultimate