Results 21 to 30 of about 897 (153)
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.
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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.
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The Effect of The Common Auditor in Supply Chain on Corporate Tax Avoidance [PDF]
Iranian Journal of Accounting, Auditing & FinanceA 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 +1 more
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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 +3 more
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Impact of Tax Advisers and Corrupt Tax Auditors on Taxpayer Compliance
Canadian Tax Journal/Revue fiscale canadienne, 2019 Using two experiments, this study examines taxpayers' decisions on how much income to report in the presence of tax auditors and post-reporting tax advisers, respectively. In the first experiment, we examine taxpayers' compliance in the presence and absence of corrupt auditors.
Viswanath Trivedi, Amin Mawani
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Identification of Non-Fragile Variables Affecting Tax Audit Quality [PDF]
مطالعات تجربی حسابداری مالی, 2023 The aim of the current research is to Identification of non-fragile variables affecting quality of tax audits, considering the environmental characteristics, conditions governing taxpayers and tax auditors. The present applied research was carried out in
Mohammad Hassanjani Khoshkroudi +3 more
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Budgeting challenges on the path towards universal health coverage: the case of Benin
Health Economics Review, 2020 Background In its pursuance of universal health coverage (UHC), the government of Benin is piloting a project of mandatory social insurance for health entitled “ARCH”.
Elisabeth Paul +4 more
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Tax Compliance Audit: The Perspectives of Tax Auditors in Malaysia
Asian Development Policy Review, 2016 The objective of this paper is to provide an introduction to a tax compliance audit, its processes and problems. Based on the auditor?s perspective regarding tax compliance audits in Malaysia the data gathered and was analyzed. The information collected was strictly based on the viewpoint of tax auditors in Malaysia.
GholamReza Zandi +1 more
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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
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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
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