... and CEO duality, and auditors’ features, such as external audit quality, increase corporate tax aggressiveness. Practical implications This study provides investors with an understanding of corporate boards’ and auditors’ roles in preventing agency conflicts and evaluating a company’s tax approach...

...Hooi Den Huan The article looks at audit procedures, the auditor's duties and other considerations in respect of going concerns. © MCB UP Limited 1988 Auditing Auditors 20 Management Research News Volume 11 Number 4/5 1988 ISSUES IN AUDITING OPERATIONAL EXISTENCE UNCERTAINTIES...