Are CEO Overconfidence and Audit Firm Size Related To Tax Avoidance?
Author(s): Paulina Sutrisno and Kashan Pirzada
Affiliation: Trisakti School of Management, Jl. Kyai Tapa No. 20 Grogol, 11440, Jakarta, Indonesia
Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, Kedah, Malaysia
Keywords: CEO overconfidence; Tax Avoidance; Audit Firm Size; Big 4; Book Tax Difference.
DOI
10.35609/afr.2020.5.2(3)
Received: June 11, 2020 |
Accepted: September 30, 2020
Type of Paper: Empirical | Vol. 5(2) Page: 56 – 65
Reference to this paper should be made as follows: Sutrisno, P;Pirzada, K. 2020. Are CEO Overconfidence and Audit Firm Size Related To Tax Avoidance?, Acc. Fin. Review 5 (2): 56 – 65. https://doi.org/10.35609/afr.2020.5.2(3)
Company Characteristics, Corporate Governance, Audit Quality Impact on Earnings Management
Author(s): Friska Firnanti, Kashan Pirzada, Budiman
Affiliation: Trisakti School of Management, Kyai Tapa No. 20, 11440, Jakarta, Indonesia
Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, Kedah, Malaysia
Keywords: Company Characteristics; Corporate Governance; Audit Quality; Earnings Management; Agency Theory.
DOI
10.35609/afr.2020.4.2(2)
Received: March 13, 2019 |
Accepted: July 12, 2019
Type of Paper: Empirical | Vol. 4(2) Page: 43 – 49
Reference to this paper should be made as follows: Firnanti, F.; Pirzada, K.; Budiman. 2019. Company Characteristics, Corporate Governance, Audit Quality Impact on Earnings Management, Acc. Fin. Review 4 (2): 43 – 49 https://doi.org/10.35609/afr.2019.4.2(2)