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Negotiating with the tax auditor: Determinants of tax auditors' negotiation strategy choice and the effect on firms’ tax adjustments

Negotiating with the tax auditor: Determinants of tax auditors' negotiation strategy choice and the effect on firms’ tax adjustments

Blaufus, K., Lorenz, D., Milde, M., Peuthert, B., & Schwäbe, A. N. (2021). Negotiating with the tax auditor: Determinants of tax auditors' negotiation strategy choice and the effect on firms’ tax adjustments. Accounting, Organizations and Society, DOI: https://doi.org/10.1016/j.aos.2021.101294.