Keywords: H26
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Journal Articles
Managerial Auditing Journal 1–33.
Published: 14 September 2026
... Publishing Limited Licensed re-use rights only Audit fees Tax service fees Tax haven Audit risk H26 M42 This paper examines whether audit service fees systematically reflect two distinct dimensions of tax-related risk: tax complexity risk and tax fraud risk. Tax complexity arises...
Journal Articles
Managerial Auditing Journal (2018) 33 (1): 35–63.
Published: 12 December 2017
...@gmail.com © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Tax compliance Tax audit Tax auditors Tax evasion and avoidance Taxpayers’ attitude H25 H26 M41 M42 This paper aimed to explore factors influencing the effectiveness of tax...

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