000 00645nam a22001577a 4500
999 _c205035
_d205035
005 20200917145110.0
022 _a2042-1168
245 _aJournal of Accounting in Emerging Economies
260 _aEmerald
310 _aIregular
362 _aVol. 6, No. 4,2014.
520 _a The purpose of this paper is to examine the impact of audit assurance on tax enforcement, which is represented by whether firms have been visited by tax officials and, if so, the total number of inspections per fiscal year
650 _2Audit assurance
856 _uhttps://www.emerald.com/insight/publication/issn/2042-1168/vol/9/iss/4
942 _cE-RESOURCE