Results 141 to 150 of about 1,437,626 (324)
The Economics of Corporate Tax Selfishness [PDF]
This paper offers an economics perspective on corporate tax noncompliance. It first reviews what is known about the extent and nature of corporate tax noncompliance and the resources devoted to enforcement.
Joel Slemrod
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Abacus, EarlyView.We investigate the effects of the Public Company Accounting Oversight Board's (PCAOB) international inspection access on the value of cash holdings for non‐US companies. Utilizing a difference‐in‐differences (DiD) research design, we find that investors assign significantly higher value to a non‐US company's cash holdings when the company's non‐US ...
Hsiao‐Tang Hsu, Huichi Huang, Yutao Li
wiley +1 more source
Does Audit Committee Training Increase Audit Effort?
Abacus, EarlyView.Extensive literature has examined audit committee (AC) characteristics, including members’ prior experience and qualifications. However, much of this research uses static proxies for human capital, overlooking the potential for AC members to enhance their skills over time. In this study, we examine both the determinants and consequences of AC training.
Eun Hye Jo +2 more
wiley +1 more source
Credit card fraud and detection techniques: a review [PDF]
, 2009 Fraud is one of the major ethical issues in the credit card industry. The main aims are, firstly, to identify the different types of credit card fraud, and, secondly, to review alternative techniques that have been used in fraud detection.
Abdou, Hussein +8 more
core +2 more sources
Decision usefulness of SME financial statements in Sri Lanka
Accounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon +2 more
wiley +1 more source
Methods of Fraud and Tax Evasion by Breaching the Accounting and Fiscal Rules – Jurisprudence
For the purpose of not fulfilling tax obligations regarding the payment of taxes and duties due to the state budget, some economic entities use various methods whose goal is the decrease of taxable estate and tax obligations by avoiding the payment of ...
Adriana Florina POPA +1 more
core +2 more sources
Accounting &Finance, EarlyView.ABSTRACT This study examines the negative effect of earnings pressure (EP) on corporate environmental, social, and governance (ESG) performance and explores governance mechanisms that can address this problem. Drawing on behavioural agency theory and incorporating insights from resource allocation theory and agency theory, this paper identifies the key
Sha Tang +2 more
wiley +1 more source
Tax Return Preparer Fraud and the Assessment Limitation Period
, 2007 Professor Camp’s thesis is that the section 6501(a) assessment limitation period represents a very strong public policy choice in favor of closure, far stronger than a typical statute of limitation.
Camp, Bryan T.
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Accounting &Finance, EarlyView.ABSTRACT Finance has long been part of Australian and New Zealand tertiary education, although its long‐term presence has been offset by significant changes within the business education landscape. Employing an online content analysis approach, we provide an in‐depth analysis of the various forms of undergraduate finance education currently delivered ...
Scott J. Niblock, Michael B. Charles
wiley +1 more source
, 2019 Focusing on the discretionary power to amend an assessment at any time where the Commissioner is “of the opinion there has been fraud or evasion”, this article argues that the increasingly prevalent practice in the Federal Court of summarily dismissing ...
Azzi, John (R16318)
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