Results 151 to 160 of about 909,417 (288)

Understanding organizational–professional conflict: The effects of organizational controls and professional field strength

European Management Review, EarlyView.
Abstract Organizational–professional conflict (OPC) occurs when organizations encourage professionals such as doctors, accountants, and lawyers to behave in ways that are not consistent with their professional norms. This may lead to unethical behavior, while it also reduces job satisfaction and increases turnover intentions.
Sander van Triest, Helena Kloosterman, Christopher Williams   +2 more
wiley   +1 more source

A mechanism-guided simulation framework for synthetic tax-risk data: Constraint validation and reproducible benchmarking. [PDF]

PLoS One
Fan X.
europepmc   +1 more source

THE FIGHT AGAINST FRAUD AND TAX EVASION IN THE EUROPEAN UNION. THE PROTECTION OF COMMUNITY FINANCIAL INTERESTS IN ROMANIA [PDF]

The European Union budget is financed by taxes paid by European taxpayers andserves for the development of projects of common interest. The European Community and itsMember States attach great importance to its protection, both in terms of proper ...
Antoniu Predescu, Stela Aurelia Toader, Iuliana Predescu, Mihai Aristotel Ungureanu   +3 more
core  

Social Justice as a Catalyst for Ecumenical Engagement

The Ecumenical Review, EarlyView.
Abstract This article provides a comprehensive overview of the historical formation of the Federal Council of Churches of Christ in America (FCC), examining the social and political context in the United States that shaped its adoption of ecumenical practices focused on social justice.
Geneva Blackmer
wiley   +1 more source

Generating synthetic journal entries for audit analytics: Method and dataset. [PDF]

Data Brief
Gronewald J, Stephan S, Rombach A, Fettke P.   +3 more
europepmc   +1 more source

Anti-tax fraud measures

, 2009
This bachelors thesis contentrates on giving an overview of methods that can be used for purposes of anti-tax fraud behaviour not only in the tax system of the Czech republic. Theoretical part concentrates on reasons of tax evasion origin and the methods
Veselý, David
core  

The Impact of Board Gender Diversity on Audit Pricing: The Case of Greek Local Governments

Financial Accountability &Management, EarlyView.
ABSTRACT We study the effect of gender diversity on public‐sector auditing by analyzing the impact of female representation on audit pricing in Greek local government (LG) boards. Adopting a theoretically pluralistic approach, we find that increased female representation lowers the price of audits.
Ioanna Malkogianni, Sandra Cohen, Stergios Leventis   +2 more
wiley   +1 more source

ACTS OF TAX EVASION AND FRAUD AND FINANCIAL IMPACT OF THESE PHENOMENA IN THE EUROPEAN UNION [PDF]

Tax evasion has always been one of the most serious problems a country is facing, regardless of its level of development. At EU level, the situation is no different, largely due to lack of legislation to regulate this phenomenon.
Elena Lucia Croitoru, Marinel Rizea, Mihai Dragoș Ungureanu   +2 more
core  

Investor Judgements on Going Concern Prospects: The Impact of KAM Versus MURGC Reporting and Management's Internal Versus External Attributions

International Journal of Auditing, EarlyView.
ABSTRACT The implementation of enhanced auditor reporting requirements has changed how the audit report conveys information about the appropriateness of the reporting entity's use of the going concern assumption. In response to audit practitioners' concerns about how financial statement users respond to going concern matters reported as a Material ...
Rebecca Mattocks, Soon‐Yeow Phang
wiley   +1 more source

Minimizing unnecessary tax audits using multi-objective hyperparameter tuning of XGBoost with focal loss. [PDF]

Front Artif Intell
Malashin IP, Masich IS, Tynchenko VS, Gantimurov AP, Nelyub VA, Borodulin AS.   +5 more
europepmc   +1 more source