Results 91 to 100 of about 49,818 (255)
Do auditor-provided tax services impair the value relevance of earnings?
Lately, several firms have decoupled audit and tax service providers to shore up the credibility of their financial statements. However, a number of other firms rely on the incumbent auditor for tax services.
Wei Yu (43094) +2 more
core +1 more source
Abstract Biomass gasification technology has been extensively researched around the world; however, there is a need to evaluate the current research landscape and evolutionary direction of research in the broader context of energy transition. A systematic bibliometric analysis of the Web of Science database was performed for articles that fall within ...
Olasunkanmi Opeoluwa Adeoye +5 more
wiley +1 more source
Integrating Income Tax and National Insurance: an interim report [PDF]
Income Tax and National Insurance are now sufficiently similar that merging them appears to be a plausible option, yet still sufficiently different that integration raises significant difficulties. This paper surveys the potential benefits of integration
Stuart Adam, Glen Loutzenhiser
core
The determinants of audit fees - evidence from the voluntary sector [PDF]
Given the growing demand for accountability in the public sector, there is a need to begin to investigate audit pricing issues in this sector. This study makes three contributions.
Alan Goodacre +13 more
core +1 more source
Chlorella vulgaris biorefineries: sustainable biofuels and high‐value carbon capture
Abstract Global reliance on fossil fuels has created urgent economic and environmental challenges, yet large‐scale use of algal biomass remains limited by production costs. Industrial scaling is constrained by inefficient harvesting and the technical challenges of processing recalcitrant cell walls.
Sandyelle Ferreira Alcântara Araújo +13 more
wiley +1 more source
Abstract This paper critically analyses how school readiness has been historically and discursively constructed in Early Childhood Education (ECE) policy in England over the past four decades. Using Bacchi's ‘What's the Problem Represented to be?’ framework and Foucauldian concepts of governmentality, the paper explores how school readiness has shifted
Louise Kay
wiley +1 more source
Tujuan dari penelitian ini adalah untuk memberikan bukti yang kuat mengenai pengaruh tax planning, independensi auditor terhadap financial distress. Jenis penelitian ini termasuk kedalam penelitian kuantitatif. Populasi dalam penelitian ini yaitu seluruh
Eva Ulpiani, Neng, Surahman, Surahman
core
Abstract There is much interest in the potential for an alternative funding system for higher education students in England to support the spiritual and worldly needs of British Muslim students. At the heart of this issue lies a tension over whether the student financing system in English HE is haram, or forbidden under Islamic (Shari'ah) law, because ...
Richard Hall +2 more
wiley +1 more source
Performance audit, Arizona Board of Appraisal [PDF]
: Created in 1990, the Arizona Board of Appraisal regulates real estate appraisal in Arizona by licensing and certifying appraisers, registering appraisal management companies (AMCs) and property tax agents, investigating complaints, and issuing ...
core
ABSTRACT Drawing on comparative institutional theory, we study the nature and magnitude of the effects of national environmental policies on corporate green innovation in developed versus emerging markets. Using a sample of 1831 listed firms in 34 countries from 2002 to 2020, we find that national environmental policies increase corporate green ...
Ivan Miroshnychenko +2 more
wiley +1 more source

