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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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 +3 more
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Effects of auditor-provided tax services on book-tax differences and on investors' mispricing of book-tax differences [PDF]
Advances in Accounting, 2019 Bing Luo
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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 +2 more
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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 +2 more
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