SNU Big Data Knowledge Information Platform
Full Menu
AI
Your Browsing History
1 More
loading...
Report registration
Paper List
특수관계자 관련 강조사항 문단 기재가 특수관계자 거래와 조세회피와의 관계에 미치는 영향
Author
정남철
Journal Title
회계와 정책연구
Publication Year
2019
Topics
Summary
This study examines the effect of emphasis of matter paragraphs regarding related party transactions in an audit report on the relationship between the proportion of related party transactions and tax avoidance. The results suggest that the auditor’s statement on related party transactions acts as a risk signal indicating high agency costs rather than presenting a disciplinary effect to managers, demonstrating the usefulness of auditor information for tax purposes.
Related Content
LikeSNU analyzes your query semantically to recommend related resources.
-
세법상 특수관계인과 관려된 문제점 및 개선방안
-
(New) ISA 회계감사
-
Transfer pricing and corporate taxation : problems, practical implications and proposed solutions
-
자본시장법 입문
-
Risk management, derivatives, and financial analysis under SFAS no. 133
-
(2022) 회계監査
-
(New) ISA 회계감사 =
-
시장경쟁과 투자에 대한 재무구조의 영향 분석
-
Introduction to the US income tax system
-
Estimating the cost of capital implied by market prices and accounting data
-
規制影響分析을 위한 費用·便益分析 技法 : 槪念과 實務指針
-
자본시장 불공정거래 : 규제이론과 실무
-
Taxation and investment flows : an exchange of experiences between the OECD and the Dynamic Asian Economies.
-
Advances in financial economics.
-
Options to improve tax compliance and reform tax expenditures
-
The Impact of the estate tax on the wealth accumulation and avoidance behavior of donors
-
The structure of regulatory competition : corporations and public policies in a global economy
-
Financial statement analysis : theory, application, and interpretation
-
Financial management and policy
-
Best practice in corporate governance : building reputation and sustainable success
Previous
Next
Previous
Next