Results 41 to 50 of about 159,091 (347)

The Role of Auditor Characteristics on Tax Avoidance

Jurnal Akuntansi
Purpose - 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

When do firms use one set of books in an international tax compliance game? [PDF]

, 2020
This study examines how a strategic tax auditor affects a multinational firm’s transfer pricing in a tax compliance game. Our model uses a divisionalized firm, in both a low-taxand a high-tax country, that decides to implement a transfer-pricing regime ...
Reineke, Rebecca, Weiskirchner-Merten, Katrin, Wielenberg, Stefan   +2 more
core  

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

Diversity Patterns of Domestic Herbivore Viruses in China Reveal Transmission Dynamics with Disease Management Implications

Advanced Science, EarlyView.
This study performs pan‐viromic profiling of 14,529 samples from 5,710 domestic herbivores across five Chinese provinces, establishing the DhCN‐Virome (1,085,360 viral metagenomes). It reveals species/sample‐specific viromic signatures and cross‐species transmission dynamics, aiding unified disease control.
Yue Sun, Yong Li, Bagen Temur, Yuanqing Lin, Yuhang Liu, Le Yi, Zheng Sun, Gang Zhang, Jun Li, Yu Guo, Linchuan Li, Jinshan Cai, Wenliang Tian, Gen Meng, Lingling Jiang, Min Fang, Fuying Ding, Xuezhang Zhou, Changchun Tu, Biao He   +19 more
wiley   +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

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

Livestock Tango: U.S. and Latin America Dance Together, but Who Will Lead?

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This study examines the competitiveness between Latin American and U.S. livestock and meat sectors. We employ a computable general equilibrium modeling framework to evaluate two scenarios: coordinated improvements in Latin American productivity, transport efficiency, and market access (Scenario I), and the minimum productivity gains required ...
Taís C. Menezes, Amanda M. Countryman, Dustin L. Pendell   +2 more
wiley   +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  

Kenyan Farmers' Policy Priorities During Economic Crisis and Stability: Insights From a Best‐Worst Scaling Experiment

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Amid rising food and fertilizer prices, understanding farmers' policy preferences is critical for effective crisis response. We use best‐worst scaling experiment to assess Kenyan mobile‐owning crop farmers' preferences for government support under high and normal price scenarios.
Mywish K. Maredia, John Olwande, Jacob Ricker‐Gilbert, David L. Mather, Nicole M. Mason   +4 more
wiley   +1 more source