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The role of auditors, non-auditors and internal tax departments in corporate tax aggressiveness/ (Record no. 5963)

MARC details
000 -LEADER
fixed length control field 00765nam a2200181 4500
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 161205b xxu||||| |||| 00| 0 eng d
022 ## - INTERNATIONAL STANDARD SERIAL NUMBER
International Standard Serial Number 00014826
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number DPer 657.05 Ac27 Jan 2016 V. 91 no.1
100 ## - MAIN ENTRY--PERSONAL NAME
9 (RLIN) 18097
Personal name Klassen, Kenneth J.
245 ## - TITLE STATEMENT
Title The role of auditors, non-auditors and internal tax departments in corporate tax aggressiveness/
Statement of responsibility, etc. Kenneth J. Klassen, Petro Lisowsky and Devan Mescall.
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication, distribution, etc. Sarasota, Florida:
Name of publisher, distributor, etc. American Accounting Association,
Date of publication, distribution, etc. ©2016.
300 ## - PHYSICAL DESCRIPTION
Extent V91 n1, pages 179-205;
Dimensions 28 cm.
500 ## - GENERAL NOTE
General note The Accounting review: a journal of American accounting association.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
9 (RLIN) 18098
Topical term or geographic name as entry element Taxation
700 ## - ADDED ENTRY--PERSONAL NAME
9 (RLIN) 18099
Personal name Lisowsky, Petro
Relator term Author
700 ## - ADDED ENTRY--PERSONAL NAME
9 (RLIN) 18100
Personal name Mescall, Devan.
Relator term Author
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Dewey Decimal Classification
Koha item type Periodicals
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Collection code Home library Current library Date acquired Total Checkouts Full call number Date last seen Price effective from Koha item type Public note
    Dewey Decimal Classification     Periodicals UM Digos College - LIC UM Digos College - LIC     DPer 657.05 Ac27 Jan 2016 v. 91, no.1 12/05/2016 12/05/2016 Periodicals Periodical article