Results 31 to 40 of about 159,091 (347)
Determinants of Tax Decisions in Jordan: Income and Sales Auditor Perspective [PDF]
Journal of Risk and Financial ManagementSajed Al-Khleifat +3 more
exaly +2 more sources
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
doaj +1 more source
Factors maximizing tax auditors’ performance: Study on Indonesian Directorate General of Taxes [PDF]
Problems and Perspectives in Management, 2021 The purpose of this study is to investigate factors that affect tax auditors’ performance, including the moderating role of work environment. The saturated sampling technique was employed as a sampling technique. Of the 166 tax auditors of the Directorate General of Taxes (DGT) in Riau Region as respondents, 132 questionnaires were returned, fulfilled ...
Vince Ratnawati +3 more
openaire +2 more sources
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
doaj +1 more source
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
doaj +1 more source
Auditor-Provided Tax Services and Accounting for Tax Uncertainty
The International Journal of Accounting, 2019 This paper investigates the associations of auditor-provided tax services (APTS) with tax planning and audit quality using a German sample. Our findings differ from those of previous U.S. studies, which we attribute to the fact that prior to 2015, the International Financial Reporting Standards (IFRS) did not contain a clear regulation similar to FIN ...
Christoph Watrin +2 more
openaire +1 more source
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
doaj +1 more source
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