The Impact of Audit Elements on Tax Avoidance in China
This paper examines the impact of audit factors on corporate tax avoidance in the Chinese context. By selecting a sample of 2,494 Chinese listed firms from the CSMAR database for the period 2011-2020 in the unique Chinese economic context, this paper finds that audit factors have a strong impact on...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2022
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| Online Access: | https://eprints.nottingham.ac.uk/67637/ |