Results 91 to 100 of about 1,059,341 (298)
FUDMA Journal of Accounting and Finance Research (FUJAFR)Low tax compliance is a serious problem that has continued to ravage the Nigerian tax system which has forced the government to source for an alternative means of financing its budget.
Ovie Ogidiaka +4 more
doaj +1 more source
THE COMPARATIVE ANALYSIS OF TAX AUDIT FILES
Фінансово-кредитна діяльність: проблеми теорії та практики, 2019 This study was designed to collect data on key issues related to implementation of the digital forms of tax checks, in particular e-audit, Fiscal Services of different countries.
I. I. Podik +2 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyses the association between carbon emissions and financial performance in Latin American firms. The scientific literature on this topic is limited, with little evidence available in this geographical region. This study aims to address this research gap by testing hypotheses focused on analysing how Scope 1, 2 and 3 carbon ...
Ana Isabel Mendieta‐Callirgos +3 more
wiley +1 more source
METHOD OF TAX AUDIT OF CERTAIN CATEGORIES OF TAXPAYERS BY STATE FISCAL SERVICE OF UKRAINE
Baltic Journal of Economic Studies, 2016 Tax audit is an important part of tax control. It’s aimed to control the observance of tax legislation on taxes and fees. The purpose of the research is to generalize the method of performance of tax audits of individual taxpayers by State Fiscal Service
Bohdan Kostiuk
doaj
Controlling Shareholder and Tax Avoidance: Family Ownership and Corporate Governance (P. 167-180)
International Research Journal of Business Studies, 2017 The objective of this study is to analyze the entrenchment effect of controlling shareholder on tax avoidance, as well as looking at the role of family ownership, commissioner effectiveness, audit committee effectiveness and external audit quality.
Masripah Masripah +2 more
doaj +1 more source
Jurnal Akuntansi dan KeuanganThis research examines the relationship between CEOs’ gender and the presence of top-tier external auditors, specifically those from the Big Four, with corporate tax avoidance practices in Indonesia. Based on agency theory and considering Indonesia's unique institutional landscape, where women remain underrepresented in executive leadership, the study ...
Nurul Fitriani, Selma Putri Safira
openaire +1 more source
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
, 2016 application/pdf; "A Report to the Legislative Post Audit Committee"--Cover.A set of 4 Financial and Compliance Audit Reports provided by the the Legislative Division of Post Audit, State of Kansas.Financial and Compliance Audit Report : Kansas Lottery ...
Kansas. Legislature. Legislative Division of Post Audit.
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley +1 more source