Results 11 to 20 of about 897 (153)
The Role of Auditor Characteristics on Tax Avoidance
Jurnal AkuntansiPurpose - This study aims to explore the role of auditor characteristics on the practice of tax avoidance in Indonesia. Auditor characteristics are determined from the auditor industry specialization, audit opinion, audit tenure, and audit fee. Meanwhile,
Hendi Hendi, Sherly Sherly
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The research of professional ethics of tax auditor seeking the trust in tax
Buhalterinės Apskaitos Teorija ir Praktika, 2014 In today's economy, the subject of taxation, in particular, precise calculation and evaluation of taxes is becoming more and more relevant. There is a practice, where tax auditors performing audits of the business entity often do not even know whether it
Gintarė Giriūnienė
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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 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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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
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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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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
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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
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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
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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
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