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dc.contributor.authorTaylor, Grantley
dc.contributor.authorFan, Ying Han
dc.contributor.authorTan, Y.
dc.identifier.citationTaylor, G. and Fan, Y.H. and Tan, Y. 2015. Employee views of corporate tax aggressiveness in China: The effects of guanxi and audit independence. eJournal of Tax Research. 13 (3): pp. 716-739.

This study examines the effects of guanxi and audit independence on the corporate tax aggressiveness of Chinese firms. Based on a survey completed by 174 respondents in 2013, we find that two types of guanxi: favour-seeking guanxi and rent-seeking guanxi are significantly associated with ethical judgments of corporate tax aggressiveness. Perceptions of audit independence in-fact are significantly negatively associated with these ethical judgments, whereas audit independence in-appearance is positively associated with them. Further, significantly positive associations exist between perceptions that tax-aggressive activities are good for the firm and its shareholders and favour-seeking guanxi and between these perceptions and stronger client-auditor relations. This study provides insights into the association between types of guanxi and the propensity of firm management to engage in corporate tax aggressiveness.

dc.publisherUniversity of NSW
dc.titleEmployee views of corporate tax aggressiveness in China: The effects of guanxi and audit independence
dc.typeJournal Article
dcterms.source.titleeJournal of Tax Research

Copyright © 2015 School of Taxation and Business Law (Atax), University of New South Wales

curtin.departmentSchool of Accounting
curtin.accessStatusOpen access

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