The Impact of Audit Elements on Tax Avoidance in China

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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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Bibliographic Details
Main Author:	Sun, Cheng-zhi
Format:	Dissertation (University of Nottingham only)
Language:	English
Published:	2022
Online Access:	https://eprints.nottingham.ac.uk/67637/

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