The relationship of auditor characteristics and aggressive tax planning among public listed companies in Malaysia

• المؤلف الرئيسي: Siti Nurba’yah, Abu Hassim
• التنسيق: أطروحة
• اللغة: English; English
• منشور في: 2023
• الموضوعات: HJ4771.6 Income Tax. Tax Returns.; HJ Public Finance
• الوصول للمادة أونلاين: https://etd.uum.edu.my/10781/1/s829355_01.pdf; https://etd.uum.edu.my/10781/2/s829355_02.pdf; https://etd.uum.edu.my/10781/

This study objective is to investigate the relationship between auditor characteristics and aggressive tax planning among public listed companies in Malaysia. In this regard, the effect of auditor size, auditor opinion and audit fees on aggressive tax planning was examined. The sample of the study i...