Enterprise Tax Aggressiveness and Audit Fee Premium
碩士 === 國立中央大學 === 會計研究所 === 101 === The purpose of this research is to explore whether client firm’s tax aggressiveness leads its auditor to charge higher fees. We expect that when a client firm exposes to higher tax risk, its auditor will charge more audit fees due to the resulting higher audit cos...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2013
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| Online Access: | http://ndltd.ncl.edu.tw/handle/05796538040509772924 |