The effect of audit quality on transfer pricing aggressiveness and firm risk: Evidence from Southeast Asian countries

The effect of audit quality on transfer pricing aggressiveness and firm risk: Evidence from Southeast Asian countries

AbstractThis research examines the relationship between audit quality and transfer pricing aggressiveness (TPAG), the impact of TPAG on firm risk, and the indirect effect of audit quality on firm risk through TPAG. The research is important in reaffirming the auditor-client relationship, increasing...

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Bibliographic Details
Main Authors: Dewi Kartika Sari, Sylvia Veronica Siregar, Dwi Martani, Ludovicus Sensi Wondabio
Format: Article
Language:English
Published: Taylor & Francis Group 2023-12-01
Series:Cogent Business & Management
Subjects:
Audit quality
Big-N
transfer pricing aggressiveness
firm risk
Southeast Asian countries
ASEAN
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2023.2224151

Internet

https://www.tandfonline.com/doi/10.1080/23311975.2023.2224151

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