Results 11 to 20 of about 49,818 (255)
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
doaj +3 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 +3 more
doaj +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 +3 more
doaj +1 more source
Jurnal ASET (Akuntansi Riset), 2019 . This study aims to determine the effect of tax aggressiveness, corporate governance, auditor industry specialization, political connections, profitability, firm size and leverage on auditor switching.
Robi Husnimubaroq, Majidah Majidah
doaj +1 more source
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 +1 more
doaj +1 more source
Anteseden Sensitivitas Etika Auditor Pajak
Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship, 2012 This research aims to test the influence of modern tax administration to tax auditor ethical sensitivity in DJP (Direktorat Jenderal Pajak) Jakarta Regional Office. Sample in this research is tax auditor in DJP Jakarta Regional Office.
Tony Wijaya, Nerys Lourensius L.T.
doaj +1 more source
The Effect of The Common Auditor in Supply Chain on Corporate Tax Avoidance [PDF]
Iranian Journal of Accounting, Auditing & FinanceA common auditor is when the same auditing firm audits a company and at least one of its major clients. The main objective of this article is to address the question of whether the presence of Common auditors has an impact on tax avoidance activities ...
Alireza Rahrovi Dastjerdi +1 more
doaj +1 more source
Identification of Non-Fragile Variables Affecting Tax Audit Quality [PDF]
مطالعات تجربی حسابداری مالی, 2023 The aim of the current research is to Identification of non-fragile variables affecting quality of tax audits, considering the environmental characteristics, conditions governing taxpayers and tax auditors. The present applied research was carried out in
Mohammad Hassanjani Khoshkroudi +3 more
doaj +1 more source
, 2023 This research examines the effect of audit fees, auditor specialization, and auditor tenure on tax avoidance, with audit opinion as a moderating variable.
Kuncoro, Basuki Wahyu +1 more
core +1 more source
Budgeting challenges on the path towards universal health coverage: the case of Benin
Health Economics Review, 2020 Background In its pursuance of universal health coverage (UHC), the government of Benin is piloting a project of mandatory social insurance for health entitled “ARCH”.
Elisabeth Paul +4 more
doaj +1 more source