Do auditors constrain intertemporal income shifting in private companies?

Henrik Höglund, Dennis Sundvik
  • Accounting and Business Research, July 2018, Taylor & Francis
  • DOI: 10.1080/00014788.2018.1490166

Do auditors constrain intertemporal income shifting in private companies?

What is it about?

We find that the presence of an external auditor in small private companies in Finland limits the amount of potentially illegal tax planning around tax reforms.

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http://dx.doi.org/10.1080/00014788.2018.1490166

The following have contributed to this page: Dennis Sundvik