Results 1 to 10 of about 159,091 (347)
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
doaj +21 more sources
Consumers as Tax Auditors [PDF]
American Economic Review, 2019 To investigate the enforcement value of third-party information on potentially collusive taxpayers, I study an anti-tax evasion program that rewards consumers for ensuring that firms report sales and establishes a verification system to aid whistle-blowing consumers in São Paulo, Brazil (Nota Fiscal Paulista). Firms reported sales increased by at least
Joana Naritomi
openaire +3 more sources
Earnings Management through Tax Reserves and Auditor-Provided Tax Services
Accounting and Finance Research, 2017 This study investigates whether firms continue to use tax reserves to achieve financial reporting objectives in the post-FIN 48 period and the effect of auditor-provided tax services on earnings management through tax reserves. Three types of earnings management incentives are considered in this study: meeting or beating the consensus forecasts, income
Chunlai Ye
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Factors affecting tax auditors’ performance: the moderating role of locus of control [PDF]
Problems and Perspectives in Management, 2020 This study aims to investigate the effects of professionalism, competence, and role conflict on the tax auditors’ performance. This study also needs to investigate the moderating role of locus of control.
Vince Ratnawati
doaj +2 more sources
Do Auditor-Provided Tax Services Improve the Estimate of Tax Expense?
SSRN Electronic Journal, 2007 Concerns about auditor independence prompted regulators to restrict auditor-provided nonaudit services. Despite the failure of researchers to document a decrease in financial reporting quality associated with nonaudit services, there has been a significant decline in permissible auditor-provided tax services.
Cristi A. Gleason, Lillian F. Mills
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SSRN Electronic Journal, 2010 The Sarbanes-Oxley Act (SOX) greatly expanded audit committees’ oversight responsibilities by requiring that they pre-approve all non prohibited non-audit services (NAS), effectively making them “the gatekeepers” of auditor independence. Motivated by the SOX requirement and the controversy over the potential independence-impairing nature of tax NAS, we
Jean Bédard, Suzanne M. Paquette
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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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Tax-Related Financial Statement Restatements and Auditor-Provided Tax Services
SSRN Electronic Journal, 2009 In this study, the authors investigate the association between auditor-provided nonaudit tax services (NATS) and financial reporting quality for public companies in a post-Sarbanes-Oxley environment. They measure the quality of financial reporting by means of appropriately screened financial statement restatements. The Sarbanes-Oxley Act of 2002 (SOX)
Ananth Seetharaman, Yan Sun, Weimin Wang
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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
doaj +1 more source
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
doaj +1 more source