Abolition of Statutory Audit Obligation of Small Limited Liability Companies in Norway.Should Tax Evasion Inclined Industries be Accepted?

  • Fallan E
  • Antonsen S
  • Fallan L
  • et al.
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Abstract

… These companies may opt out of using an auditor to improve efficiency and reduce costs, but they may also have opportunistic motives … A study conducted by Haugen and Nygren (2015),based on data from the Norwegian Tax Administration, shows that enterprises that use an …

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Fallan, E., Antonsen, S., Fallan, L., & Olsen, T.-E. (2018). Abolition of Statutory Audit Obligation of Small Limited Liability Companies in Norway.Should Tax Evasion Inclined Industries be Accepted? International Journal of Accounting and Taxation, 6(1). https://doi.org/10.15640/ijat.v6n1a2

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