{"oa":"1","status":"public","author":[{"last_name":"Eberhartinger","full_name":"Eberhartinger, Eva","first_name":"Eva"},{"last_name":"Safaei","full_name":"Safaei, Reyhaneh","first_name":"Reyhaneh","id":"66935"},{"last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","first_name":"Caren","id":"530"},{"first_name":"Yuchen","full_name":"Wu, Yuchen","last_name":"Wu"}],"language":[{"iso":"eng"}],"publication_status":"published","doi":"10.2139/ssrn.3911228","date_created":"2021-09-17T13:38:53Z","date_updated":"2026-01-10T09:55:43Z","publication_identifier":{"issn":["1556-5068"]},"type":"working_paper","title":"Are Risk-based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance","citation":{"bibtex":"@book{Eberhartinger_Safaei_Sureth-Sloane_Wu_2021, title={Are Risk-based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance}, DOI={10.2139/ssrn.3911228}, author={Eberhartinger, Eva and Safaei, Reyhaneh and Sureth-Sloane, Caren and Wu, Yuchen}, year={2021} }","mla":"Eberhartinger, Eva, et al. Are Risk-Based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance. 2021, doi:10.2139/ssrn.3911228.","ieee":"E. Eberhartinger, R. Safaei, C. Sureth-Sloane, and Y. Wu, Are Risk-based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance. 2021.","apa":"Eberhartinger, E., Safaei, R., Sureth-Sloane, C., & Wu, Y. (2021). Are Risk-based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance. https://doi.org/10.2139/ssrn.3911228","chicago":"Eberhartinger, Eva, Reyhaneh Safaei, Caren Sureth-Sloane, and Yuchen Wu. Are Risk-Based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance, 2021. https://doi.org/10.2139/ssrn.3911228.","short":"E. Eberhartinger, R. Safaei, C. Sureth-Sloane, Y. Wu, Are Risk-Based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance, 2021.","ama":"Eberhartinger E, Safaei R, Sureth-Sloane C, Wu Y. Are Risk-Based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance.; 2021. doi:10.2139/ssrn.3911228"},"_id":"24677","year":"2021","main_file_link":[{"open_access":"1"}],"user_id":"530"}