The effect of the interplay between internal control and tax regulation mechanisms on corporate tax avoidance

SSRN Electronic Journal 2026 Preprint Open access

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Authors: Dan Liu, Juntao Chen
DOI: 10.2139/ssrn.6018676
Cited by: 0
References: 29

Fields of Study & Subjects

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

Publication details

Journal / source
SSRN Electronic Journal
Publication date
1 January 2026
Document type
Preprint