Work

Tax Enforcement Independence and Firm Related‐Party Transactions: Evidence From a Quasi‐Natural Experiment

Year: 2025

Type: article

Source: Australian Accounting Review

DOI: 10.1111/auar.70011

Authors: Xiao Chen, Yutong Sun

Institutions: University of International Business and Economics, Beijing Technology and Business University

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: closed

OpenAlex ID: W4414526589

FWCI: 13.5

Cites: 59

Cited by: 5

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