The Institute of Development and Agricultural Economics has been closed down, starting 1. April 2023. However, the Website continues to exist in order to document ongoing research activities and publish results.

Information Sharing between Tax and Statutory Auditors: Implications for Tax Audit Efficiency

Blaufus, K., Schöndube, J.R. & Wielenberg, S. (2024): Information Sharing between Tax and Statutory Auditors: Implications for Tax Audit Efficiency, European Accounting Review, 33(2), 545-568, DOI: https://doi.org/10.1080/09638180.2022.2108094