Results 41 to 50 of about 76,219 (170)
The effects and potential benefits of audit committee oversight in a strategic setting
Contemporary Accounting Research, Volume 41, Issue 3, Page 2013-2040, Fall 2024.Abstract Since the passage of the Sarbanes‐Oxley Act of 2002, many notable frauds have been tied to ineffective audit committee (AC) oversight. As a result, AC oversight is of continuing interest, and regulators continue to debate this issue, garnering a growing body of research focused on the role played by the AC.
Evelyn R. Patterson +2 more
wiley +1 more source
El fraude fiscal: reflexiones desde las relaciones italo-españolas [PDF]
, 2015 El trabajo realiza un recorrido metodológico y doctrinal del fraude fiscal en Italia y España y de las relaciones doctrinales en materia tributaria de ambos ...
Navarro-Faure, Amparo
core +1 more source
Electoral manipulation and postelectoral protests in Latin America
Latin American Policy, Volume 15, Issue 3, Page 362-371, September 2024.Abstract What is the relationship between electoral manipulation and postelection protests in Latin America? The political science literature has traditionally expected that election manipulation can lead to postelection demonstrations, but the research has not dealt much with how the elections were manipulated. This study aims to fill this gap.
Jaroslav Bílek
wiley +1 more source
Revista Visión ContableEl papel de la Revisoría Fiscal es vital para la prevención de la evasión fiscal al hacer control previo y posterior en las entidades del sector de la construcción, ya que los hallazgos le permiten dar una opinión sobre la razonabilidad de los estados ...
Juan José Quintero Rivera +1 more
doaj +1 more source
EXPERIENCIA INTERNACIONAL SOBRE MEDIDAS DE REORGANIZACIÓN DE LAS ADMINISTRACIONES TRIBUTARIAS EN LA LUCHA CONTRA EL FRAUDE FISCAL [PDF]
Crónica Tributaria, 2010 Hoy en día la Administración tributaria debe recaudar los tributos buscando el mayor grado posible de cumplimiento voluntario a través de ofrecer un servicio de calidad a los contribuyentes y reforzar la lucha contra el fraude fiscal.
Luz Ruibal Pereira
doaj
Economic development in Spain, 1850-1936 [PDF]
, 1997 Indicators of the good health of Spanish economic history include the growing number of publications in English, the proliferation in the number of academic journals within Spain, and the fact that the 1998 International Economic History Congress is to ...
Simpson, James
core +3 more sources
Removing Barriers to Whistleblowing at Nonprofit Organizations through Employee Empowerment*
Accounting Perspectives, Volume 23, Issue 2, Page 267-300, June 2024.Abstract This study explores how key organizational and governance actors perceive the effectiveness of whistleblowing at nonprofit organizations (NPOs) and how whistleblowing is interrelated with other anti‐fraud mechanisms. Using a systems approach, we develop a conceptual framework of anti‐fraud mechanisms consisting of a set of interrelated ...
Paulina Arroyo Pardo +2 more
wiley +1 more source
LA EXPANSIÓN Y CONTROL DE LOS TAX SHELTERS EN ESTADOS UNIDOS [PDF]
Crónica Tributaria, 2007 Los Tax Shelter, una modalidad de asesoría fiscal típicamente americana, no han tenido hasta ahora traducción en nuestro país, probablemente porque el fenómeno no se ha reproducido aquí y, si lo ha hecho, no ha sido con la misma virulencia.
Ubaldo González de Frutos
doaj
Contabilidad creativa y fraude fiscal [PDF]
, 2019 En este trabajo se analizará las diversas definiciones que han aparecido a lo largo del tiempo sobre la contabilidad creativa, y se podrá observar como cada uno de ellas, tiene una visión diferente sobre este tipo de práctica.
Alonso Jano, Sergio
core
The merits of securities litigation and corporate reputation
Contemporary Accounting Research, Volume 41, Issue 1, Page 424-458, Spring 2024.Abstract We explore how securities litigation affects corporate reputation. Experts remain concerned that nonmeritorious securities class actions—those that will be dismissed or settled for nuisance amounts—cause reputational damage. Although several prior studies show reputational costs for nonmeritorious cases, they generally use indirect measures ...
Dain C. Donelson +2 more
wiley +1 more source