Ewald Aschauer

Johannes Kepler University Linz - Department of Auditing, Accounting and International Accounting

Altenbergerstr. 69

A-4040 Linz, 4040

Austria

SCHOLARLY PAPERS

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Scholarly Papers (2)

1.

Mandatory Audit Firm Rotation and Prohibition of Audit Firm‐Provided Tax Services: Evidence from Investment Consultants’ Perceptions

International Journal of Auditing, Vol. 22, Issue 2, pp. 131-149, 2018
Number of pages: 19 Posted: 22 Jun 2018
Ewald Aschauer and Reiner Quick
Johannes Kepler University Linz - Department of Auditing, Accounting and International Accounting and Technical University of Darmstadt
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Abstract:

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audit firm rotation, audit quality, audit‐firm‐provided tax services, experiment, independence in appearance

2.

Cross-Border Hybrid Finance and Tax Planning: Does International Tax Coordination Work?

INTERNATIONAL TAX COORDINATION: AN INTERDISCIPLINARY PERSPECTIVE ON VIRTUES AND PITFALLS, M. Zagler, p. 115, Routledge, 2010
Posted: 07 Jul 2010
Ewald Aschauer, Eva Eberhartinger and Wolfgang Panny
Johannes Kepler University Linz - Department of Auditing, Accounting and International Accounting, Vienna University of Economics and Business and Vienna University of Economics and Business

Abstract:

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tax, hybrid finance, double tax conventions