Results 21 to 30 of about 934 (254)
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
doaj +1 more source
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
openaire +1 more source
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
doaj +1 more source
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
openaire +3 more sources
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
openaire +1 more source
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
doaj +1 more source
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
The impact of the auditor and tax advice on the effective tax rate [PDF]
SSRN Electronic Journal, 2010 This paper studies the effect of tax advice expenses and the auditor on the effective tax rate for large Belgian firms. Moreover, we analyze how this relation changes when the corporate governance code was implemented in 2003. Following the Sarbanes Oxley Act of 2002, Belgium approved a similar but less strict code.
openaire +3 more sources
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