Keywords: Tax haven
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Journal Articles
Managerial Auditing Journal 1–33.
Published: 14 September 2026
...Linda H. Chen; George J. Jiang; Weiwei Wang; Joseph H. Zhang Purpose This study aims to investigate how tax haven complexity and tax fraud risk jointly affect audit and auditor-provided tax service ( APTS ) fees. Design/methodology/approach Using a sample of US publicly listed firms from...

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