Results 101 to 110 of about 270,414 (308)
The impact of tax audits on tax avoidance levels: the moderating role of audit quality [PDF]
Contabilitate şi Informatică de GestiuneResearch Question: Does an audit cause companies to change their tax strategies, becoming less or more aggressive? Is this relationship more pronounced when audited by a Big Four firm? Motivation: This study was inspired by Leung et al.
Sabrine Hamrouni, Ines Menchaoui
doaj +1 more source
Customs Compliance and the Power of Imagination [PDF]
This paper studies the role of beliefs about own performance or appearance for compliance at the customs. In an experiment in which underreporting has a higher expected payoff than truthful reporting we find: a large share, about 15-20 percent of the ...
Kai A. Konrad, Salmai Qari, Tim Lohse
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Blockchain Technology and the Circular Economy Transition: Associations With Company Performance
Business Strategy and the Environment, EarlyView.ABSTRACT The adoption of circular economy (CE) practices in the private sector has received increasing academic and managerial attention, although the implementation of such practices continues to face significant barriers. Among Industry 4.0 technologies, blockchain has been identified as a potential factor associated with the CE transition.
Josep Llach +3 more
wiley +1 more source
HUBUNGAN ANTARA ETIKA AUDIT DAN MOTIVASI DALAM PENGAMBILAN KEPUTUSAN INTERNAL AUDIT
Keberlanjutan, 2016 Hubungan Antara Etika Audit Dalam Pengambilan Keputusan Internal Auditor : Studi dilakukan di PT Mega Hijau Bersama. Penelitian ini bertujuan untuk mengetahui besarnya pengaruh etika audit dan motivasi dalam pengambilan keputusan internal Audit baik ...
Rinaly Arifin Siregar
doaj +1 more source
Preparation of the Tax Expenditures Statement [PDF]
This audit assessed the extent to which the Department of the Treasury and the Australian Taxation Office have improved the management of tax expenditure estimates.Overall conclusionTax expenditures are revenues a government forgoes in pursuit of its ...
core
Upaya Hukum Wajib Pajak Badan Terhadap Hasil Pemeriksaan Pajak [PDF]
, 2014 Tax collection system in Indonesia adopts self-assessment system in which the taxpayers are give full trust to calculate, consider and pay for the tax due themselves in accordance with tax legislation.Tax audit was not done to all of corporate taxpayers,
EVELYN, E. (EVELYN)
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A Decision‐Making Model for Implementing Green Technology in Sustainable Building Projects
Business Strategy and the Environment, EarlyView.ABSTRACT Green technology (GT) adoption is pivotal for reconciling environmental stewardship with economic viability in the built environment, particularly in resource‐constrained emerging economies. However, empirical evidence on how specific GT drivers actively mitigate adoption barriers remains scarce.
Abdelazim Ibrahim +5 more
wiley +1 more source
PENGARUH MEKANISME PENGAWASAN STAKEHOLDER TERHADAP TINDAKAN AGRESIVITAS PAJAK [PDF]
, 2014 This study aims to examine the influence of stakeholder’s oversight mechanism consisting of: board of commissioner meeting frequency, audit committee independence, audit committee competency, audit committee meeting frequency, auditor specialization in ...
ARIYANI, Noor Faizah, HARTO, Puji
core +1 more source
A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making
Business Strategy and the Environment, EarlyView.ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza +2 more
wiley +1 more source
Risk Aversion and Income Tax Enforcement [PDF]
This paper characterizes optimal income tax and audit schemes in the presence of costly enforcement when the agent is risk averse and not necessarily risk neutral. It is shown that the results under risk-neutrality (Chander and Wilde (1998)) largely hold
Parkash Chander
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