Results 31 to 40 of about 49,818 (255)

The Audit of Transactions with Customer-Owned Raw Materials in Foreign Economic Activities

open access: yesСтатистика 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]

open access: yesJurnal 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

Auditor-Provided Tax Services and Tax Disclosure

open access: yes, 2021
This study examines the association between auditor-provided tax services and tax disclosure. The prior literature on knowledge spillover suggests that tax teams and audit teams share client-specific knowledge in the same audit firm.
Song, Xiao
core  

Accounting for Substitution: Improving Estimates of GHG Reductions From Cattle‐Based Product Demand Shifts

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Estimates of reductions in greenhouse gas (GHG) emissions from lower demand for cattle‐based products must account for substitution effects. This study collected data through two surveys—one on ground beef and another on dairy milk—to evaluate substitution effects and potential GHG reductions.
Brandon R. McFadden   +5 more
wiley   +1 more source

Promoting Healthier Drinking: Evidence From a Vignette Experiment on Contextual and Informational Drivers of Dealcoholized Wine Choices

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Growing demand for healthier beverages is driving innovation in the wine sector, with dealcoholized wine emerging as a promising alternative. However, little is known about the contextual conditions under which consumers would choose dealcoholized wine, particularly in countries with strong wine traditions. To fill this gap, this work examines
Giovanna Piracci   +4 more
wiley   +1 more source

Water entities: results of the 2013–14 audits [PDF]

open access: yes, 2015
This report highlights some key financial challenges and risks for water entities in Victoria, including repaying growing debt and continuing to meet ongoing financial obligations to the state, such as taxes and levies.
Victorian Auditor-General
core  

Swedish farmers' approval of nudges

open access: yesAgribusiness, EarlyView.
Abstract Interest in the use of behavioral policy approaches, such as nudges, has strongly increased over the past years, including in the domains of food, agricultural and environmental policies. While the approval of nudges among the general public has been studied extensively, we know little about the attitude of farmers toward nudging. Farmers may (
Liesbeth Colen   +2 more
wiley   +1 more source

EFFECT OF COMPETENCE OF THE AUDIT COMMITTEE AND AUDITORS OF THE BIG FIVE PUBLIC ACCOUNTING FIRM ON TAX AVOIDANCE [PDF]

open access: yesRussian Journal of Agricultural and Socio-Economic Sciences, 2019
Research this aiming for knowing the influence of the competence of the audit committee and auditor of the Big 5 Public Accountants Office on tax avoidance.
Indayani L.
doaj   +1 more source

PEMERIKSAAN ULANG ATAS PEMBATALAN KETETAPAN PAJAK SECARA FORMAL

open access: yesAkuntansi dan Teknologi Informasi, 2022
Directorate General of Taxes has several times faced the fact that the tax assessments that have been issued have been formally canceled. The purpose of this study is to determine the re-audit procedure for tax assessments that are formally canceled ...
Suparna Wijaya, Yudhan Wahyu Illahi
doaj   +1 more source

Performance audit, Gila County transportation excise tax [PDF]

open access: yes, 2014
: Transportation excise tax money is statutorily restricted to street and highway purposes or transportation projects. Gila County demonstrated that it spent excise tax monies during calendar years 2009 through 2013 to address traffic safety and ...

core  

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