Results 61 to 70 of about 1,059,341 (298)

The impact of tax audits on tax avoidance levels: the moderating role of audit quality

Journal of Accounting and Management Information Systems
Research 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. (2019), who examined the impact of legal effects on tax avoidance.
Hamrouni, Sabrine, Menchaoui, Ines
openaire   +3 more sources

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, Ahmed Farouk Kineber, Ayodeji Emmanuel Oke, Mehrdad Arashpour, M. K. S. Al‐Mhdawi, Abe Abimbola Maxwell   +5 more
wiley   +1 more source

tax audit

This poster explains tax audits and tax dispute resolution in Indonesia. It highlights audit procedures, taxpayer rights and obligations, causes of tax disputes, and the role of the Tax Court in ensuring justice and legal certainty in taxation.
openaire   +2 more sources

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, Martin de Jong, Dirk Schoenmaker   +2 more
wiley   +1 more source

Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana, Cristina Blanco González‐Tejero, Silvia Giralt Escobar, Antonio Garcia‐Amate   +3 more
wiley   +1 more source

Other title: Compliance and Control Audit Reports published in 2006; Other title: Financial and Compliance Audit Reports published in 2006

, 2006
application/pdf; "A Report to the Legislative Post Audit Committee"--Cover.Compliance and Control Audit Report : El Dorado Correctional Facility Benefit Fund (May 2006) Financial and Compliance Audit Report : Kansas Lottery, Fiscal Year 2006 ...
Kansas. Legislature. Legislative Division of Post Audit.
core   +1 more source

The Relationship of Audit Quality and Leverage on Tax Avoidance

Buhalterinės Apskaitos Teorija ir Praktika
This study explores the relationship between audit quality, financial leverage, and tax avoidance strategies in publicly traded non-financial firms in Indonesia from 2018 to 2022.
Alan Darma Saputra, Matondang Elsa Siburian, Enda Noviyanti Simorangkir, Aremi Evanta br. Tarigan   +3 more
doaj   +1 more source

Tax audit impact on voluntary compliance [PDF]

This study examines the tax audit impact on voluntary compliance. It is different from those in the literature in several ways. First, models were built exclusively for investigating the voluntary compliance behavior shifts after a firm is audited ...
Niu, Yongzhi
core  

Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi, Ali Uyar, Nejla Ould Daoud Ellili, Abdullah S. Karaman   +3 more
wiley   +1 more source

Other title: Compliance and Control Audit Reports published in 2008; Other title: Financial and Compliance Audit Reports published in 2008

, 2008
application/pdf; "A Report to the Legislative Post Audit Committee"--Cover.Financial and Compliance Audit Report : Kansas Lottery, Fiscal Year 2008 (November 2008) Compliance and Control Audit Report : Statewide Medical Expenditures-Reviewing ...
Kansas. Legislature. Legislative Division of Post Audit.
core   +1 more source