Hadelvand, Fatemeh

[ 1 ] - Tax risk with regard to Output-based proxies audit quality and vertical and horizontal agency costs

The purpose of this study is to assess tax risk according to audit quality output criteria and vertical and horizontal agency costs. In this study, we used audit quality output criteria including accruals quality, realized cash flows and earnings volatility in companies. For this purpose, financial information of 118 companies was extracted and analyzed as a statistical sample of the study in 2...