Chunli Liu

Publication by same author

Internal Control and Tax Aggressiveness: Evidence from China

Category: FourA 2017
Abstract: In the context of tax system in developing countries, this study examines the effect of internal control quality on tax aggressiveness. Taking China as a unique developing country, we find that better internal control quality is associated with lower corporate tax aggressiveness and smaller tax risk...
Tags: Auditing and Internal Control   Taxation  

Can Information Technology Investment Improve Internal Control Effectiveness? Evidence from China

Category: FourA 2017
Abstract: This paper investigates the association between information technology (hereafter IT) investment and internal control effectiveness based on the questionnaire survey of internal control among listed firms, which is conducted by China Securities Regulatory Commission in year 2014. The empirical resul...
Tags: Accounting Information Systems   Auditing and Internal Control  

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