Optimizing the role of tax auditor in attempt to achieve tax revenue target [PDF]
Economic Journal of Emerging Markets, 2016 This study aims to explain the role of Tax Auditor in KPP Madya Surabaya. This study uses a case study by collecting the data from Directorate General of Taxation official sources, either in KPP Madya Surabaya, Regional Office of Directorate General of ...
Mawan Setianto, Hamidah Hamidah
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Auditor-provided tax services and tax accrual quality in Brazil [PDF]
Revista Contabilidade & FinançasThis research aimed to analyze the temporal association between auditor-provided tax services (APTS) and corporate income tax accrual quality in the Brazilian context.
Luis Paulo Guimarães dos Santos +1 more
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Auditor’s verification of a management report: implementation of European experience in Ukrainian banks in crisis conditions [PDF]
Accounting and Financial Control, 2020 The research is devoted to the analysis of the European and Ukrainian experience of banks’ management report audit assurance, the disclosure of the national features of such assurance using the case study of 75 state-owned banks, banks with private and ...
Inna Makarenko, Serhiy Makarenko
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The effect of auditor characteristics on tax avoidance of Iranian companies: Danang – the livable city of Vietnam in the minds of students [PDF]
Journal of Asian Business and Economic Studies, 2020 Purpose – The purpose of this paper is to investigate the relationship between auditor characteristics and the level of tax avoidance in an emerging market.
Mahdi Salehi +2 more
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Agresivitas Pajak Korporasi, Perubahan Auditor, dan Client Importance: Bukti Empiris di Indonesia
Jurnal Kajian Akuntansi, 2021 This study examines the association of tax aggressiveness with voluntary auditor changes, both because of auditor dismissal and resignation. Our study also examine the role of the auditor's economic dependence to the client in the relationship of tax ...
Antonius Herusetya, Kezia Natalie
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Study of Executive Challenges of VAT and its Inconsistency with the Principles of Islamic Tax [PDF]
جستارهای اقتصادی, 2020 VAT is imposed on the final consumer to make the economy more transparent, and its proper implementation can achieve some of the goals of allocating, redistributing, and financing the government. Expanding the tax base, making it usable, and lowering the
Mohammad Zaman Rostami +2 more
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Tax aggressiveness and auditor switching
Revista Pensamento Contemporâneo em Administração, 2023 In Brazil's complex tax landscape, this study examines the link between tax aggressiveness and auditor switches among B3-listed companies. Analyzing data from 2012 to 2022, we find heightened tax aggressiveness reduces the propensity for voluntary auditor changes. Yet, during crises or under Big 4 auditing, this inclination shifts.
Antonio Lopo Martinez +2 more
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The Effect of Accounting Variables Driving Risk on Abnormal Stock Returns [PDF]
پژوهشهای تجربی حسابداری, 2017 This study is aimed to investigate the effect of accounting variables driving risk on abnormal stock returns of firms listed in the Tehran Stock Exchange. The sample consists of 98 firms during the period from 2010 to 2015. The data collected is analyzed
maryam saberi +2 more
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The Impact of Different Audit Quality Measures on Tax Risk Criteria with Emphasis on Horizontal and Vertical agency costs [PDF]
پژوهشهای تجربی حسابداری, 2022 The purpose of this study was to evaluate the impact of different audit quality measures on tax risk. For this purpose, tax risk was used as a dependent variable with five criteria: annual effective rate, average effective rate, gap rate, expected risk ...
Fatemeh Hadelvand +2 more
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The Impact of Financial Variables on the Optimal Performance of Social Security Investment Holding (Shasta) [PDF]
حسابداری دولتی, 2021 Subject and Objective of the Article: The Social Security Organization, as a support and insurance organization, has always sought to maintain the value of the reserves of the insured and provide the necessary resources to fulfill its obligations, and ...
hadi rahmanifazli +2 more
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