Results 41 to 50 of about 934 (254)
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
Tax certified individual auditors and effective tax rates [PDF]
Business Research, 2017 AbstractThis study examines how the appointment of tax certified individual auditors is associated with reported effective tax rates of corporate clients. The study uses a unique German institutional setting which makes it possible to track individual auditors that are also certified tax consultants and sign the audit opinion.
openaire +3 more sources
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
Tax Compliance Audit: The Perspectives of Tax Auditors in Malaysia
Asian Development Policy Review, 2016 The objective of this paper is to provide an introduction to a tax compliance audit, its processes and problems. Based on the auditor?s perspective regarding tax compliance audits in Malaysia the data gathered and was analyzed. The information collected was strictly based on the viewpoint of tax auditors in Malaysia.
GholamReza Zandi +1 more
openaire +1 more source
Management Compensation and Tax Avoidance: The Moderating Role of Audit Quality [PDF]
المجلة العربية للإدارةTax avoidance has attracted substantial interest from researchers, regulators, and policymakers worldwide due to its significant impact on society as a whole.
Sadek Hamed, Dina Elsayed, Asmaa Elsayed
doaj +1 more source
Arthritis Care &Research, Accepted Article.Objective The diagnosis of fibromyalgia (FM) is challenging due to the absence of definitive biomarkers, numerous overlapping comorbidities and its reliance on patient‐reported symptoms. Discrepancies between diagnostic criteria and clinical practice imply the possibility of diagnostic biases, complicating timely and accurate identification. This study
Sung‐A Kim +2 more
wiley +1 more source
Advanced Science, EarlyView.An integrated Human Airway Microbiome Gene Catalog (iHAMGC) is constructed from 12,273 metagenomic airway samples, providing a high‐resolution reference of respiratory microbial genes. The catalog enables systematic exploration of taxonomic and functional variation across airway niches and geographic regions, revealing site‐specific and region ...
Qing Zhang +15 more
wiley +1 more source
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