Results 21 to 30 of about 159,091 (347)

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

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

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

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

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

Auditor Switching: Agresivitas Pajak, Corporate Governance, Spesialisasi Industri Auditor, Koneksi Politik dan Karakteristik Perusahaan

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

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 & Finance
A 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, Hamed Sohrabiani   +1 more
doaj   +1 more source

Tax audit effectiveness in Greek firms: Tax auditors perceptions

Journal of Accounting and Taxation, 2015
Changes in tax auditing procedures, tax administration and generally in tax policy have attracted the attention of researchers in recent years. The aim of this study is to examine the relationship between tax audit effectiveness, tax legislation and the use of specialized information system tools.
Drogalas Sorros George, Ioannis Diavastis   +1 more
openaire   +2 more sources