摘要 : Purpose - This study aims to examine how new regulation changes for the auditor's report, so-called key audit matters (KAMs), influence tax avoidance.Design/methodology/approach - This study uses data from firms listed on the Oman... 展开
作者 | Saeed Rabea Baatwah Khaled Hussainey |
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作者单位 | |
期刊名称 | 《International journal of accounting and information management》 |
页码/总页数 | 447-474 / 28 |
语种/中图分类号 | 英语 / F23 |
关键词 | KAMs Tax avoidance Earnings management Audit committee Big4 audit firms |
DOI | 10.1108/IJAIM-04-2023-0086 |
馆藏号 | F-450 |