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Keywords: Big4 audit firms
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Journal Articles
Does expanded disclosure in the audit report involve unintended consequences? Evidence from tax avoidance
Available to Purchase
International Journal of Accounting and Information Management (2024) 32 (3): 447–474.
Published: 25 January 2024
..., 2021 ; Pelzer, 2021). Thus, empirical evidence assessing the consequences of this change represents a critical need to determine whether it meets expectations (Bédard et al., 2021; Minutti-Meza, 2021 ; 2019). KAMs Tax avoidance Earnings management Audit committee Big4 audit firms...
