Temporal dynamics of tax avoidance: impacts of tax audits in Brazil

Journal of International Accounting Auditing and Taxation 2026

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Authors: Fabiano de Castro Liberato Costa, Antonio Lopo Martinez, Roberto Carlos Klann
DOI: 10.1016/j.intaccaudtax.2026.100760
Cited by: 1
References: 20

Fields of Study & Subjects

Corporate Taxation and Avoidance Taxation and Compliance Studies Auditing Earnings Management Governance

Publication details

Journal / source
Journal of International Accounting Auditing and Taxation
Publisher
Elsevier BV
Volume
60
Pages
100760–100760
Publication date
20 February 2026
Language
EN