Results 71 to 80 of about 399,254 (303)
The impact of social norms on voluntary tax compliance in Malaysia [PDF]
, 2015 Tax compliance has always been a major issue for governments worldwide. This emphasizes the need to understand the factors that contributing to individual taxpayer’s compliance decisions that go beyond the standard economics-of-crime approach to include ...
Lokman, Fadhilah Raihan +2 more
core
Major Cybersecurity Breaches: Shaping Corporate Cybersecurity Policies and Closing the Gaps
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT As digitalization accelerates, cybercrime has intensified in both scale and impact over the past two decades. This study aims to critically examine major cybersecurity events, assess them through the lens of routine activity theory, examine insight from three other established criminological and organizational theories, and address central ...
Laura K. Rickett, Deborah Smith
wiley +1 more source
Keeping It Off The Books: An Empirical Investigation Into the Characteristics of Firms That Engage In Tax Non-Compliance [PDF]
We investigate firm tax noncompliance using a survey of firms from around the world. Overall, we find that small firms are less and large firms are more compliant.
Lindsay M. Tedds
core
Tax fraud by firms and optimal auditing [PDF]
, 2010 Tax fraud is an issue of increasing importance in China. One particularly signi…cant fraud involves excessive claims for the rebate of VAT on exported goods. This fraud has two interesting features.
Hashimzade, Nigar +2 more
core +1 more source
Strategic Change, EarlyView.Abstract This study explores how social enterprises create social and economic value through business models that support ex‐offenders. The work was motivated by a request for help from an entrepreneur wishing to establish a business that supports ex‐offender rehabilitation.
Elizabeth Green +2 more
wiley +1 more source
Of Tax, Crime, and Happiness. An Interdisciplinary Research Review on Social Inequality. [PDF]
Neue Polit Lit, 2022 Pleinen J.
europepmc +1 more source
Failure in Motion: A Framework for Capability Erosion and Institutional Dysfunction
Strategic Change, EarlyView.ABSTRACT Drawing on the literature on capability erosion and institutional dysfunction (ID), this study develops a conceptual framework that sheds new light on how the interaction between capability erosion and ID creates conditions for business failure across borders. By articulating two dimensions of heterogeneous capability and resource erosion (i.e.
Joseph Amankwah‐Amoah +1 more
wiley +1 more source
Optimal Deterrence with Legal Defence Expenditure [PDF]
Legal defence expenditure by those accused of a crime reduces their probability of punishment (whether innocent and guilty). We show that there could be more or less crime in a system which permits such expenditure.
Hugh Gravelle, Nuno Garoupa
core
Righting Past Wrongs Through Restorative Justice: Managerial Motivations for Collaboration
Nonprofit Management and Leadership, EarlyView.ABSTRACT Nonprofits are crucial to state collaborations as their embedded nature in communities allows them to gain the trust necessary to facilitate change and enhance strengths. As nonprofits collaborate with the public sector to tackle systemic challenges, understanding managerial motivations for collaboration and implications for social change is ...
Kara L. Lawrence +2 more
wiley +1 more source