Work

Codetermination and aggressive reporting: Audit committee employee representation, tax aggressiveness, and earnings management

Year: 2023

Type: article

Source: Journal of International Accounting Auditing and Taxation

DOI: 10.1016/j.intaccaudtax.2023.100543

Authors: James A. Chyz, Marc Eulerich, Benjamin Fligge, Miles A. Romney

Institutions: University of Tennessee at Knoxville, University of Duisburg-Essen, Florida State University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDGs: Peace, justice, and strong institutions, Decent work and economic growth

Open Access status: closed

OpenAlex ID: W4366779672

FWCI: 9.314

Cites: 94

Cited by: 20

Related to: 10