Results 301 to 310 of about 159,091 (347)

Policy formulation and actor roles in the expanded Kenyan free maternity policy (Linda Mama): A policy analysis. [PDF]

PLOS Glob Public Health
Oyugi B, Audi-Poquillon Z, Kendall S, Peckham S, Barasa E.   +4 more
europepmc   +1 more source

Addressing researcher fraud: retrospective, real-time, and preventive strategies-including legal points and data management that prevents fraud. [PDF]

Front Res Metr Anal
Kennedy JE.
europepmc   +1 more source

Annual reports of the town officers, town of Bow, comprising those of the selectmen, treasurer, town clerk, tax collector, library trustees and auditors for the year ending December 31, 1971.

, 1972
Bow Town Representatives
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Auditor tax expertise and corporate tax avoidance: Evidence from Taiwan

Journal of Corporate Accounting and Finance, 2023
AbstractThe link between auditor tax expertise and corporate tax avoidance is investigated in this study. Using a sample of Taiwanese listed firms from between 2005 and 2019, it is found that companies that hire auditor tax experts engage in a higher level of tax avoidance. The results also show that this association is more pronounced among firms that
Mengyu Ma
exaly   +3 more sources

Auditor-provided tax services and long-term tax avoidance

Review of Accounting and Finance, 2015
Purpose– The purpose of this paper is to determine the association between auditor-provided tax services (APTS) and long-term corporate tax rates.Design/methodology/approach– The paper uses empirical data and multivariate regression models to explore the relationship between a firm’s use of APTS and their long-term effective tax rate.Findings– An ...
Brian Hogan, Tracy Noga
exaly   +2 more sources

Auditor fees, discretionary book-tax differences, and tax avoidance

International Journal of Economics and Accounting, 2016
The European Commission (2014) aims to improve audit quality by prohibiting auditors from providing non-audit services, including tax advisory services that directly and significantly affect the company's financial statements. We investigate whether the audit quality and tax avoidance of German firms are affected by audit fees and/or tax fees.
Kerstin Lopatta
exaly   +2 more sources

Negotiating with the tax auditor: Determinants of tax auditors' negotiation strategy choice and the effect on firms’ tax adjustments

Accounting, Organizations and Society, 2022
Abstract Using a survey of tax auditors, we investigate which factors determine tax auditors' choice of negotiation strategies during tax audits and analyze the effect of their chosen strategy on audit outcomes. The results show that, compared to a cooperative auditor negotiation strategy, a competitive auditor negotiation strategy is associated with
Kay Blaufus, Daniela Lorenz, Michael Milde, Benjamin Peuthert, Alexander N. Schwäbe   +4 more
openaire   +1 more source

The Effect of Integration Between the External Auditor and the Tax Auditor in Reducing Tax Evasion

Studies in Computational Intelligence
Fuad Suliman Al-Fasfus, Husni shattarat
exaly   +2 more sources

The Role of Auditors, Non-Auditors, and Internal Tax Departments in Corporate Tax Aggressiveness

The Accounting Review, 2015
ABSTRACT Using confidential data from the Internal Revenue Service on who signs a corporation's tax return, we investigate whether the party primarily responsible for the tax compliance function of the firm—the auditor, an external non-auditor, or the internal tax department—is related to the corporation's tax aggressiveness.
Kenneth J. Klassen, Petro Lisowsky, Devan Mescall   +2 more
openaire   +1 more source