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.
Featured Image
Read the Original
This page is a summary of: Do auditors constrain intertemporal income shifting in private companies?, Accounting and Business Research, July 2018, Taylor & Francis,
DOI: 10.1080/00014788.2018.1490166.
You can read the full text:
Contributors
The following have contributed to this page
