Results 101 to 110 of about 1,059,341 (298)
Evaluation of tax audit strategies
Buhalterinės Apskaitos Teorija ir Praktika, 2013 It should be noted that the tax audit topic is relevant – during the last years quantity of tax audits accomplished by state authorities is still growing.
Gintarė Giriūnienė, Raminta Benetytė
doaj
The Backfiring Effect of Auditing on Tax Compliance
SSRN Electronic Journal, 2017 Using country-level data from 2003–2014, we examine the association between auditing level (measured as number of verification actions taken by tax authorities per 100 taxpayers in each country) and tax compliance (measured as business executives’ perception of tax evasion).
Mendoza Rodriguez, J.P. +2 more
openaire +3 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Global net‐zero ambitions require transformative strategies to decarbonise carbon‐intensive global value chains (GVCs). This study examines how multinational enterprises (MNEs) in sunset industries integrate carbon capture technologies (CCT) with operational and supply chain dynamics (OSCD) to advance decarbonisation.
Muhammad Mustafa Kamal +6 more
wiley +1 more source
, 2004 Cover title.; "A report to the Legislative Post Audit Committee."; "October 2004 ...
Hoopes, Lisa.
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy (CE) has become a strategic priority for firms, yet empirical assessments of corporate circularity remain fragmented and heavily dependent on structured indicators or self‐reported metrics. This paper proposes a novel, text‐based circularity index derived from mandatory non‐financial statements of large ...
Giuseppe Pernagallo +2 more
wiley +1 more source
Other title: Data Mining Audit Reports published in 2009
, 2009 application/pdf; "A Report to the Legislative Post Audit Committee"--Cover.Data Mining Audit Report: Business Procurement Cards-Expanding Their Use To Increase Cash Rebates to the State (March 2009) -- Data Mining Audit Report: Data Mining-Reviewing ...
Kansas. Legislature. Legislative Division of Post Audit.
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the bi‐directional relationship between corporate sustainability and environmental uncertainty, focusing on key moderators that shape firms' strategic responses. Using fixed‐effects regressions with S&P 500 data (LSEG Refinitiv Workspace, 2005–2022), we present two key findings.
Felix Peter Thiesen, Rainer Lueg
wiley +1 more source
Does Climate Risk Affect Employment Decisions? International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the effect of climate risk on corporate employment decisions. Using a large sample from 41 countries, we find a positive association between climate risk and underinvestment in labor, notably manifesting as excessive employee layoffs.
Claude Francoeur +3 more
wiley +1 more source
TAX AUDIT AND PREPARATION FOR THE TAX AUDIT: MAINTAINING THE FINANCIAL STABILITY OF THE ORGANIZATION
Journal of International Legal CommunicationAbstract. The study highlights the strategies and methods needed to effectively pass tax audits and ensure the sustainability of a company's finances in the face of constant changes in tax legislation. The paper examines the concept of tax audit and the importance of readiness for tax audit to ensure financial stability. Particular attention is paid to
openaire +1 more source