Tax Haven Use, the Pricing of Audit and Non-Audit Services, Suspicious Matters Reporting Obligations and Whistle Blower Hotline Facilities: Evidence from Australian Financial Corporations

Tax Haven Use, the Pricing of Audit and Non-Audit Services, Suspicious Matters Reporting Obligations and Whistle Blower Hotline Facilities: Evidence from Australian Financial Corporations

This study examines whether tax haven use by Australian financial corporations is associated with the pricing of audit and non-audit services. It also analyzes whether the existence of financial corporations’ suspicious matters reports (SMRs) and whistle blower hotline facilities moderate the associ...

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Bibliographic Details
Main Authors: Eulaiwi, Baban, Al-Hadi, Al-Hadi Ahmed, Taylor, Grantley, Dutta, Saurav, Duong, Lien, Richardson, Grant
Format: Journal Article
Language:English
Published: Elsevier 2021
Subjects:
1501 - Accounting, Auditing and Accountability
Online Access:http://hdl.handle.net/20.500.11937/85145

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