Results 41 to 50 of about 270,414 (308)
Cogent Business & ManagementThis paper examines the extent to which managerial ownership plays a moderating role in the association between leverage decisions and firm value; that is, whether managerial ownership could become an effective corporate governance mechanism to ...
Ricky Karunia Lubis +5 more
doaj +1 more source
Jurnal Riset Akuntansi Terpadu, 2019 The tax revenues at Pratama Serang Tax Office in the latest five years have a decent percentage of accomplishment while the income of the tax itself is keep increasing, this thing is caused by several problem. For instance, taxpayer compliance, tax audit,
Raula Monica, Andi Andi
doaj +1 more source
Audit committee characteristics and tax avoidance: Evidence from an emerging economy
Cogent Economics & Finance, 2022 This study aims to examine the impact of the characteristics of the audit committee on tax avoidance in Vietnam. The article uses data of non-financial firms listed on the Ho Chi Minh City and Ha Noi Stock Exchange over the period 2010–2019. By using the
Van Cuong Dang, Quang Khai Nguyen
doaj +1 more source
Australian Journal of Social Issues, EarlyView.ABSTRACT Australia's Robodebt scheme, an automated debt recovery program introduced in 2016, was exposed by the Robodebt Royal Commission (RC) as a serious failure of public administration and source of significant harm for thousands of Australians. Through a critical discourse analysis (CDA) of Australian news media, this study explores whether the RC'
Rebecca Coleman‐Hicks +1 more
wiley +1 more source
Фінансово-кредитна діяльність: проблеми теорії та практикиThe article is to substantiate the essence, divergences and determinants of the evolution of taxation audit, tax control and tax due diligence of large enterprises, and to develop proposals for their improvement.
Nazar Tatenko +5 more
doaj +1 more source
Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens
Australian Journal of Social Issues, EarlyView.ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood +3 more
wiley +1 more source
Indonesian Interdisciplinary Journal of Sharia EconomicsThis study aims to analyze the effect of the audit committee on tax avoidance practices and to examine the role of external audit quality as a moderating variable.
Muhammad Aganthasyah +2 more
doaj +1 more source
Australia's Migration Strategy: An Effective Response to Migrant Worker Exploitation?
Australian Journal of Social Issues, EarlyView.ABSTRACT A series of publicised migrant worker injuries and deaths has drawn attention to the issue of migrant worker exploitation (MWE) in Australia. In response, the Australian Government has included ‘Tackling Worker Exploitation’ as a key area of its Migration Strategy which it introduced in 2023. However, it is unclear how effective the Strategy’s
Evelyn Dowling, Alexandra Ridgway
wiley +1 more source
The effect of tax risk on audit report delay: Empirical evidence from Indonesia
Cogent Business & Management, 2023 Tax risk has the potential to have far-reaching economic consequences, including the effect on late audit reports. This study aims to empirically investigate the effect of tax risk on audit report lag. This study took a quantitative approach.
Eko Suwardi, Arfah Habib Saragih
doaj +1 more source
The Loophole That Would Not Die: A Case Study in the Difficulty of Greening the Internal Revenue Code [PDF]
, 2011 Congress and the Treasury have commissioned the National Academy of Sciences (NAS) “to undertake a comprehensive review of the Internal Revenue Code of 1986 to identify the types of and specific tax provisions that have the largest effects on carbon and ...
Zelenak, Lawrence A.
core +1 more source