{"title":"具有税务专业知识的签字审计员会促进还是抑制税收积极性?","authors":"Mark L. Defond, Baolei Qi, Yi Si, Jieying Zhang","doi":"10.1016/j.jacceco.2024.101715","DOIUrl":null,"url":null,"abstract":"","PeriodicalId":517367,"journal":{"name":"Journal of Accounting and Economics","volume":"1 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Do Signatory Auditors with Tax Expertise Facilitate or Curb Tax Aggressiveness?\",\"authors\":\"Mark L. Defond, Baolei Qi, Yi Si, Jieying Zhang\",\"doi\":\"10.1016/j.jacceco.2024.101715\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"\",\"PeriodicalId\":517367,\"journal\":{\"name\":\"Journal of Accounting and Economics\",\"volume\":\"1 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-07-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Accounting and Economics\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1016/j.jacceco.2024.101715\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Accounting and Economics","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1016/j.jacceco.2024.101715","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}