The Relationship between Audit Rotation and Conservative Earnings Reporting in Companies Listed in TSE [PDF]
مطالعات تجربی حسابداری مالی, 2013 Studies regarding of auditor rotation due to the effects on auditor independence and audit quality, is very important. Auditor independence affects auditor – client relationship and finally will be useful to audit quality and earning conservatism.
Esfandiyar Malekian, Farazandeh Abdipoor
doaj
The impact of independent auditors’ tax consulting services on tax litigation
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036Purpose: This study aims to determine the impact of tax consulting services provided by independent auditors on the incidence of tax litigation among Brazilian companies listed on B3. The research investigates whether increased investment in auditing and tax consulting services is associated with a higher likelihood of legal disputes.
Antonio Lopo Martinez +4 more
openaire +1 more source
Diversity Tax Nexus: An Investigation of Egyptian Listed Companies [PDF]
المجلة العربية للإدارةThis study examines the impact of board and audit committee diversity on tax avoidance, focusing on whether the presence of female board members, foreign board members, board size, CEO duality, and audit committee diversity (measured by the presence of ...
Dina Hassouna
doaj +1 more source
Baltic Journal of EconomicsThis paper explores the governance effect of tax administration digitization on corporate tax avoidance. Using data from 2,032 firms publicly listed in China during 2010 and 2020, our paper is among the first to report that the development of digital ...
Larry Su
doaj +1 more source
Earnings Management through Tax Reserves and Auditor-Provided Tax Services
Accounting and Finance Research, 2017 This study investigates whether firms continue to use tax reserves to achieve financial reporting objectives in the post-FIN 48 period and the effect of auditor-provided tax services on earnings management through tax reserves. Three types of earnings management incentives are considered in this study: meeting or beating the consensus forecasts, income
openaire +2 more sources
KINERJA EFISIENSI KANTOR PELAYANAN PAJAK PRATAMA:PENDEKATAN DATA ENVELOPMENT ANALYSIS (DEA)
Jurnal Akuntansi Aktual, 2019 : This research aims to assess the technical efficiency performance of Small Taxpayer Office(KPP Pratama) in the Regional Tax Office of East Java III, during 2011-2014, uses Data EnvelopmentAnalysis (DEA) approach.
Hendra Triantoro, Bambang Subroto
doaj
Which institutional investors can improve the level of corporate ESG information disclosure? [PDF]
PLoS One, 2023 Wang J, Ke Y, Zhang H, Cheng Y.
europepmc +1 more source
Theoretical issues and practical aspects of tax mechanisms of corruption counteraction
Russian Journal of Economics and Law, 2014 Objective: to view the existing and new mechanisms of corruption counteraction in the sphere of tax control. Methods: logical and statistical method, deduction and induction, scientific abstraction.
Z. S. Yakupov
doaj
Audit lead selection and yield prediction from historical tax data using artificial neural networks. [PDF]
PLoS One, 2022 Chan T, Tan CE, Tagkopoulos I.
europepmc +1 more source
Forecasting auditor's going concern opinion using with hybrid robust machine learning model. [PDF]
PLoS OneEjder U, Yaşar A.
europepmc +1 more source