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agency theory
Chatzi, Kalliopi, Dedoulis, Emmanouil and Leventis, Stergios (2026) The effect of voluntary private tax audits on tax aggressiveness and tax audit fees. In: 48th European Accounting Association Annual Congress, 27th - 29th May, Prague University of Economics and Business, Czech Republic.
audit fees
Chatzi, Kalliopi, Dedoulis, Emmanouil and Leventis, Stergios (2026) The effect of voluntary private tax audits on tax aggressiveness and tax audit fees. In: 48th European Accounting Association Annual Congress, 27th - 29th May, Prague University of Economics and Business, Czech Republic.
Big 4 auditors
Chatzi, Kalliopi, Dedoulis, Emmanouil and Leventis, Stergios (2026) The effect of voluntary private tax audits on tax aggressiveness and tax audit fees. In: 48th European Accounting Association Annual Congress, 27th - 29th May, Prague University of Economics and Business, Czech Republic.
corporate tax aggressiveness
Chatzi, Kalliopi, Dedoulis, Emmanouil and Leventis, Stergios (2026) The effect of voluntary private tax audits on tax aggressiveness and tax audit fees. In: 48th European Accounting Association Annual Congress, 27th - 29th May, Prague University of Economics and Business, Czech Republic.
tax audit choice
Chatzi, Kalliopi, Dedoulis, Emmanouil and Leventis, Stergios (2026) The effect of voluntary private tax audits on tax aggressiveness and tax audit fees. In: 48th European Accounting Association Annual Congress, 27th - 29th May, Prague University of Economics and Business, Czech Republic.
tax audit fees
Chatzi, Kalliopi, Dedoulis, Emmanouil and Leventis, Stergios (2026) The effect of voluntary private tax audits on tax aggressiveness and tax audit fees. In: 48th European Accounting Association Annual Congress, 27th - 29th May, Prague University of Economics and Business, Czech Republic.
voluntary tax audit regime
Chatzi, Kalliopi, Dedoulis, Emmanouil and Leventis, Stergios (2026) The effect of voluntary private tax audits on tax aggressiveness and tax audit fees. In: 48th European Accounting Association Annual Congress, 27th - 29th May, Prague University of Economics and Business, Czech Republic.
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