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
openaire +1 more source
Auditor-provided tax services and tax avoidance: evidence from Spain
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, 2020 We investigate the relationship between auditor-provided tax services (APTS) and tax avoidance in Spain. As a result of a recently enacted EU legislation, APTS is seriously restricted within the EU. The evidence available so far for the US provides consistent support for a positive relationship between APTS and tax avoidance.
Josep Garcia-Blandon +3 more
openaire +2 more sources
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
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
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
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
PENGARUH MEKANISME PENGAWASAN STAKEHOLDER TERHADAP TINDAKAN AGRESIVITAS PAJAK [PDF]
, 2014 This study aims to examine the influence of stakeholder’s oversight mechanism consisting of: board of commissioner meeting frequency, audit committee independence, audit committee competency, audit committee meeting frequency, auditor specialization in ...
ARIYANI, Noor Faizah, HARTO, Puji
core +2 more sources
The Audit of Transactions with Customer-Owned Raw Materials in Foreign Economic Activities
Статистика України, 2018 The specifics of audit of the transactions with customer-owned raw materials in foreign economic activities (FEA) are shown. It is determined that FEA, being risky ones, need special attention from an external auditor. When scrutinizing such transactions,
N. M. Proskurina
doaj +1 more source
MAKNA PROFESIONALISME BAGI DIRI PETUGAS PEMERIKSA PAJAK [PDF]
Jurnal Akuntansi Multiparadigma, 2019 : The Meaning of Professionalism for Tax Auditors. This study aims to obtain an overview of the meaning of professionalism by the tax auditor in carrying out his duties.
Gede Dion Syailendra , Hamidah
doaj +1 more source
PENGUJIAN KERANGKA RELIABILITAS AUDITOR DENGAN MENGGUNAKAN PERSEPSI PETUGAS PAJAK [PDF]
, 2015 This study aims to test the auditor reliability framework using tax officer’s perceptions. This study refers to the previous study conducted by DeZoort, Holt, and Taylor (2012) which using lender’s judgments to test the auditor reliability framework.
FAISAL, Faisal, SANDY, Sofivan Aries
core