Results 11 to 20 of about 158,109 (209)

Environmental, social and governance investment standardization: moving towards sustainable economy [PDF]

Environmental Economics, 2019
This paper is devoted to the investigation of environmental, social and governance investment (investment with ESG criterion) normative base in the context of standardization process in sustainable economy financing.
Alex Plastun, Inna Makarenko, Yulia Yelnikova, Serhiy Makarenko   +3 more
doaj   +1 more source

Auditor-Provided Tax Services and Clients’ Tax Avoidance: Do Auditors Draw a Line in the Sand for Tax Advisory Services? [PDF]

SSRN Electronic Journal, 2020
Recent incidences of audit failures and tax aggressiveness linked to non-audit services have called into question audit firms’ compliance with current restrictions on the provision of aggressive tax planning to their clients. This study investigates whether U.S. audit firms comply with existing regulations.
Wayne L. Nesbitt, Anh Persson, Joanna Shaw   +2 more
openaire   +1 more source

Auditor characteristics on tax avoidance by non-financial companies: Evidence from the Indonesia Stock Exchange

Jurnal Akuntansi dan Auditing Indonesia, 2023
Tax revenue realization in Indonesia is not inseparable from tax avoidance by business entities. The research was conducted to examine the effect of auditor characteristics as proxied by auditor industry specialization, audit tenure, and audit opinion ...
Rafli Prastiatry Zain, Nurmadi Harsa Sumarta, Prihatnolo Gandhi Amidjaya   +2 more
doaj   +1 more source

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
openaire   +2 more sources

Economic development of industrial enterprises: motivation-oriented management methods [PDF]

SHS Web of Conferences, 2019
The article explores the main approaches to the concept of “motivation-oriented management”. The importance of applying motivation-oriented management for the economic development of industrial enterprises is proved.
Husarov Oleksandr, Antyptseva Olena, Husarov Kyrylo, Yurieva Olga   +3 more
doaj   +1 more source

Tax Aggressiveness and Auditor Resignation

SSRN Electronic Journal, 2013
We examine the relation between client tax aggressiveness and auditor’s resignation decision. Consistent with the agency view of tax avoidance which suggests that client tax aggressiveness can increase litigation and reputational risk to auditors and increase the potential conflict with managers, we find a positive association between our proxies for ...
ZANG, Yoonseok, GOH, Beng Wee, LIM, Chee Yeow, Shevlin, Terry   +3 more
openaire   +2 more sources

Audit fees and book-tax differences [PDF]

, 2010
We investigate whether book-tax differences are associated with higher audit fees, a proxy for auditor risk assessments and auditor effort. Our evidence suggests that there is a significantly positive relation.
Abbott, American Institute of Certified Public Accountants (AICPA), Ashbaugh, Ayers, Ayers, Badertscher, Barron, Bebchuk, Bedard, Bedard, Bell, Blouin, Choi, Crabtree, Davis, Desai, Desai, Dhaliwal, Dyreng, Ettredge, Francis, Frank, Frankel, Gleason, Gopal V. Krishnan, Gul, Hanlon, Hanlon, Hanlon, Hanlon, Hanlon, Heninger, Johnstone, Jones, Krishnan, Larcker, Lev, Lillian F. Mills, Lisowsky, Maletta, Manry, Manzon, Maydew, Messier, Michelle Hanlon, Mills, Mills, Mills, Mills, Mills, Mills, Mock, O'Keefe, Omer, Phillips, Plesko, Raghunandan, Securities and Exchange Commission (SEC), Seetharaman, Simunic, Skinner, Slemrod, St. Pierre, Weber, Whisenant, Wilson   +65 more
core   +1 more source

Environmental responsibility mechanism development in the public sector of the economy [PDF]

Environmental Economics, 2018
Environmental responsibility mechanism in the public sector of the economy has an important sense in UN Sustainability Development Goals achievement, as well as in ensuring the competitiveness of the state-owned companies and the state as a whole ...
Inna Makarenko, Diana Bychenko, Serhiy Makarenko, Gunay Qasimova   +3 more
doaj   +1 more source

Tax certified individual auditors and effective tax rates [PDF]

Business Research, 2017
AbstractThis study examines how the appointment of tax certified individual auditors is associated with reported effective tax rates of corporate clients. The study uses a unique German institutional setting which makes it possible to track individual auditors that are also certified tax consultants and sign the audit opinion.
openaire   +3 more sources

TAX AUDITOR’S ETHICS REVIEW FROM ISLAMIC PERSPECTIVE (AT REGIONAL OFFICE OF DGT EAST JAVA I)

Riset Akuntansi dan Keuangan Indonesia, 2022
Ethics currently exists in various professions. Tax auditors have been provided with a code of ethics that must be obeyed. Islam is a religion that teaches the values of goodness and the basic beliefs of its people in living life.
Dedy Faturachman, Gayatri Indah Puspitorini   +1 more
doaj   +1 more source