Employee views of corporate tax aggressiveness in China: The effects of guanxi and audit independence
This study examines the effects of guanxi and audit independence on the corporate tax aggressiveness of Chinese firms. Based on a survey completed by 174 respondents in 2013, we find that two types of guanxi: favour-seeking guanxi and rent-seeking guanxi are significantly associated with ethical jud...
| Main Authors: | , , |
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| Format: | Journal Article |
| Published: |
University of NSW
2015
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| Online Access: | https://www.business.unsw.edu.au/research-site/publications-site/ejournaloftaxresearch-site/Documents/eJTR_Vol13_No3_2015.pdf http://hdl.handle.net/20.500.11937/44853 |
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