Audit firm tenure and corporate tax avoidance: evidence spanning COVID-19 pandemic

Audit firm tenure and corporate tax avoidance: evidence spanning COVID-19 pandemic

Purpose: This study aims to examine the effect of audit firm tenure (AFT) on corporate tax avoidance (CTA) and the moderating effect of the COVID-19 pandemic. Design/methodology/approach: The sample comprises 41,074 firm-year observations from 32 countries from 2015 to 2020, for which data are colle...

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Bibliographic Details
Published in:Journal of Financial Crime
Main Author: Kamarudin K.A.; Wan Ismail W.A.; Harymawan I.; Mohamad Ariff A.
Format: Article
Language:English
Published: Emerald Publishing 2025
Online Access:https://www.scopus.com/inward/record.uri?eid=2-s2.0-85193400281&doi=10.1108%2fJFC-12-2023-0329&partnerID=40&md5=6b089e825d2e43fae2c654b0afa1894c

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https://www.scopus.com/inward/record.uri?eid=2-s2.0-85193400281&doi=10.1108%2fJFC-12-2023-0329&partnerID=40&md5=6b089e825d2e43fae2c654b0afa1894c

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