Results 101 to 110 of about 7,761 (299)
An economic crime offender's perception of fraud, corruption and tax-related offences from a South African perspective [PDF]
The Retail and Marketing Review, 2014 Within the legal framework of the criminal justice system and the various taxation laws and regulations in South Africa, there are always opportunities for people to come into conflict with the law.
AP Swanepoel , K Coetzee
doaj
Journal of Accounting Research, EarlyView.ABSTRACT This paper studies how partisan alignment between city leaders and state governors shapes information processing and bond pricing in the municipal bond market. Using a novel data set on 1,045 U.S. cities from 2005 to 2019, we show that cities with the same political affiliation as the state governor face 9 basis points lower borrowing costs ...
RAMONA DAGOSTINO, ANYA NAKHMURINA
wiley +1 more source
Tax evasion between fraud and legality
Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, 2017 This paper focuses on detailing the general coordinates regarding tax evasion and the necessity of creating a common unitary European legal framework.
Opreţ Laura-Anca +3 more
doaj +1 more source
Accounting Rules and the Labor Market for Accountants
Journal of Accounting Research, EarlyView.ABSTRACT In this study, I explore how accounting rules—in particular the restrictiveness of GAAP—have impacted the labor market for accountants. I find that when the rules become more restrictive, there are fewer students majoring in accounting and fewer accountants and auditors overall. The overall number of accounting positions that firms recruit for
ANTHONY LE
wiley +1 more source
Monitoring Quality of Mafia‐Connected Accountants
Journal of Accounting Research, EarlyView.ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi +3 more
wiley +1 more source
Indonesian Interdisciplinary Journal of Sharia EconomicsThis research examines the influence of tax aggressiveness, audit quality, and earnings management on financial statement fraud. This research uses financial report data from the financing and banking sector, where this sector has access to sensitive ...
Debby Setya Merdekawati +1 more
doaj +1 more source
Optimal auditing with scoring: theory and application to insurance fraud
This article makes a bridge between the theory of optimal auditing and the scoring methodology in an asymmetric information setting. Our application is meant for insurance claims fraud, but it can be applied to many other activities that use the scoring ...
Giuliano, Florence +2 more
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Advancing Digital Forensic through Machine Learning: An Integrated Framework for Fraud Investigation
The rise of cybercrime and cyber-related crime encourages efficient digital forensic investigations more crucial than ever before. Traditional investigation methods can be time-consuming, costly, and resource-intensive, while machine learning algorithms ...
Baroto, Wishnu Agung
core +1 more source
The Impact of Financial Reporting Mandates on Labor Unions
Journal of Accounting Research, EarlyView.ABSTRACT Labor unions in the United States are subject to financial reporting mandates. This study examines how these mandates affect unions and their members. Using several regulation‐based empirical designs, we document that more granular reporting requirements adversely affect unions' election outcomes.
QINGKAI DONG, ANTHONY LE
wiley +1 more source
Corporate Tax Evasion with Agency Costs [PDF]
This paper examines corporate tax evasion in the context of the contractual relationship between the shareholders of a firm and a tax manager who possesses private information regarding the extent of legally permissible reductions in taxable income, and ...
Keith J. Crocker, Joel Slemrod
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