The impact of corporate governance mechanisms on the tax gap of listed companies in Tehran Stock Exchange
This paper examines the relationship between corporate governance mechanisms and tax gap. Independence of the Board, duality role of the CEO, institutional shareholders, state ownership, existence of the internal audit, audit opinion, changing of the auditor and the transaction with related parties...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2014-12-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_52901_6389712c9d79a1963d202dc51c8dc645.pdf |