Results 161 to 170 of about 7,761 (299)

Mandatory Audits of Private Companies

International Journal of Auditing, EarlyView.
ABSTRACT We examine mandatory audits using Spanish private companies to generate insight into (1) how audit thresholds vary in tightness and impact, (2) which audit thresholds are crossed to cause audit commencement and cessation, (3) whether firms take actions to avoid audits and (4) whether audits provide economic benefits.
Darren Henderson, Min Jeong Hong, Kaleab Mamo   +2 more
wiley   +1 more source

Survey dataset on key drivers of tax evasion. [PDF]

Data Brief
Al-Jundi SA, Augustine R.
europepmc   +1 more source

Tax Fraud: part V

, 2016
Comentário jurídico-científico do crime de fraude fiscal.O que é a Fraude Fiscal? É um problema profundo e de várias faces. Quando falamos de impostos, falamos de sensibilidade.
Bandeira, Gonçalo Nicolau Cerqueira Sopas de Melo
core  

CEO Narcissism and Related Party Transactions

Journal of Business Finance &Accounting, EarlyView.
ABSTRACT We examine the association between CEO narcissism and the likelihood of engaging in related party transactions (RPTs) and its influence on the value implications of these transactions. Furthermore, we investigate the effect of board monitoring on the relationship between CEO narcissism and the value effects of RPTs. We find that CEO narcissism
Anwer S. Ahmed, Bilal Al‐Dah, Mustafa A. Dah, Moataz El‐Helaly   +3 more
wiley   +1 more source

Adverse commercial determinants of health in low- and middle-income countries: a public health challenge. [PDF]

Health Promot Int
Islam MM, De Lacy-Vawdon C, Gleeson D.
europepmc   +1 more source

Tax Arbitrage and Labor Supply

We examine how tax avoidance in the form of trade in well-functioning asset markets affect the basic labor supply model. We show that tax arbitrage has potentially dramatic implications for positive, normative and econometric analysis of how taxes affect
Agell, Jonas, Persson, Mats
core  

The Political Legitimacy of Multilevel Crisis Governance: The EU's Recovery and Resilience Facility

JCMS: Journal of Common Market Studies, EarlyView.
Abstract European‐wide crises have required extraordinary responses from the EU and its member states that affected its governance and legal framework as well as its legitimacy. The recent COVID‐19 pandemic spread across borders and involved multiple levels of government to mitigate its socio‐economic impact and facilitate a swift recovery.
Marius Guderjan, Mario Kölling
wiley   +1 more source

Health taxation and need to pay health related taxes in Iran: A scoping review. [PDF]

Health Promot Perspect
Dargahi H, Kooshkebaghi M, Abolhasanbeigi Gallehzan N.   +2 more
europepmc   +1 more source

Corporate tax burden and financial attributes of fraud firms and non-fraud firms

, 2014
firm size, leverage, return on assets, capital intensity and inventory intensity. The statistical results revealed that both the mean ETR for fraud firms (50.14%) and non-fraud firms (36.07%) were higher than the mean STR (27.67%) imposed by the ...
Part Time Mohd Zulhimi bin Zolkefali
core  

Expert Asymmetry: Evidence From Securities Litigation

Journal of Empirical Legal Studies, EarlyView.
ABSTRACT Modern litigation often involves two separate, extra‐legal features: (1) contingency fee arrangements with the plaintiff‐side attorney, and (2) a “battle of the experts” where the outcome of the case rests on conflicting expert witness testimony.
Adam Callister, Andrew Granato, Belisa Pang   +2 more
wiley   +1 more source