Results 21 to 30 of about 49,818 (255)
JABE (Journal of Accounting and Business Education), 2022 This study aimed to analyze the impact of locus of control, task complexity, and organizational commitment on internal auditor performance. The population of this study included all auditors at 4 (four) Inspectorate Offices in Papua Province (Jayapura ...
Yohanes Cores Seralurin +4 more
doaj +1 more source
Kompartemen: Jurnal Ilmiah Akuntansi, 2020 This study aims to analyze board of commissioner size, gender diversity in boards, external auditor quality, and tax aggressiveness on property and real estate sector companies listed in Indonesia Stock Exchange (IDX) in the period of 2013-2017.
Desi Ambarsari +2 more
doaj +1 more source
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
doaj +1 more source
The impact of corporate governance mechanisms on the tax gap of listed companies in Tehran Stock Exchange [PDF]
بررسیهای حسابداری و حسابرسی, 2014 This paper examines the relationship between corporate governance mechanisms and tax gap. Independence of the Board, duality role of the CEO, institutional shareholders, state ownership, existence of the internal audit, audit opinion, changing of the ...
Hamzeh Didar +2 more
doaj +1 more source
Factors affecting tax auditors’ performance: the moderating role of locus of control [PDF]
Problems and Perspectives in Management, 2020 This study aims to investigate the effects of professionalism, competence, and role conflict on the tax auditors’ performance. This study also needs to investigate the moderating role of locus of control.
Vince Ratnawati
doaj +1 more source
Investigating the Effect of Auditor Specialization in Industry on the Relationship between Tax Avoidance and the Risk of Future Stock Price Crash of Pharmaceutical and Non-pharmaceutical Companies Listed on the Tehran Stock Exchange [PDF]
حسابداری سلامت, 2016 Introduction: The results of previous researches suggest that the audit specialization in industry leads to audit quality. Also, auditors through their information and corporate governance roles, decrease the risk of stock price crash.
S. A. Vaez, S. S. Dorseh
doaj +1 more source
Management Compensation and Tax Avoidance: The Moderating Role of Audit Quality [PDF]
المجلة العربية للإدارةTax avoidance has attracted substantial interest from researchers, regulators, and policymakers worldwide due to its significant impact on society as a whole.
Sadek Hamed, Dina Elsayed, Asmaa Elsayed
doaj +1 more source
, 2021 This study examines associations between auditor provided tax compliance and tax planning services and tax avoidance and tax risk. Collectively, our results suggest that companies paying their auditors for tax planning advice are more effective tax ...
Naiker, Vic +3 more
core +1 more source
Advanced Materials, EarlyView.Metasurface‐engineered NC‐TENG arrays integrate tactile pressure mapping, non‐contact gesture sensing, and acoustic signal readouts in one ultrathin module, and outperforms pristine PDMS in terms of electrical output and real‐time spatial mapping for next‐gen wearables.
Injamamul Arief +12 more
wiley +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Amid rising food and fertilizer prices, understanding farmers' policy preferences is critical for effective crisis response. We use best‐worst scaling experiment to assess Kenyan mobile‐owning crop farmers' preferences for government support under high and normal price scenarios.
Mywish K. Maredia +4 more
wiley +1 more source