The Changing Role of Auditors in Corporate Tax Planning

被引：50

作者：

Maydew, Edward L. ^{[1
]}

Shackelford, Douglas A. ^{[1
]}

机构：

[1] Univ N Carolina, Chapel Hill, NC 27515 USA

来源：

TAXING CORPORATE INCOME IN THE 21ST CENTURY | 2007年

关键词：

D O I：

10.1017/CBO9780511510823.023

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

引用

页码：307 / 344

页数：38

共 45 条

[1]

[Anonymous], FIN RUL STRENGTH COM

[2]

[Anonymous], JOINT DETERMINATION

[3] AUDITOR INDEPENDENCE [J].

ANTLE, R .

Ashbaugh, H ;

LaFond, R ;

Mayhew, BW .

[5]

ASTHANA S, 2004, EFFECT ENRON ANDERSE

[6]

Bankman J, 2004, CRISIS IN TAX ADMINISTRATION, P9

[7]

Day Aiyesha, 2004, EFFECT SARBANES OXLE

DeFond, ML ;

Raghunandan, K ;

Subramanyam, KR .

[9]

Deloitte & Touche, 2006, FACTS FIG

[10]

Deloitte Touche Tohmatsu, 2004, WORLDW MEMB FIRMS 20