Results 31 to 40 of about 2,995 (254)

APAKAH INTRUSI BUDAYA DALAM E-TAX SYSTEM DAPAT MENDETEKSI KECURANGAN AKUNTANSI WAJIB PAJAK?

Jurnal Akuntansi Multiparadigma, 2022
Abstrak – Apakah Intrusi Budaya dalam E-Tax System Dapat Mendeteksi Kecurangan Akuntansi Wajib Pajak? Tujuan utama – Penelitian ini bertujuan menguji peran moderasi budaya dalam pengaruh penggunaan e-tax system untuk mendeteksi tindakan kecurangan ...
Yenni Mangoting, Jovanna Amaris Koerniawan, Michelle Ongkojoyo   +2 more
doaj   +1 more source

Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley   +1 more source

Effect of Tax Rate, Taxation Technology and Information, Possibility of Fraud Detection, and Tax Fairnesson Taxpayer Perception of Tax Fraud Ethics (Empirical Study on KPP Pekanbaru, Dumai, Rokan Hilir)

Jurnal Akuntansi Keuangan dan Bisnis, 2018
This research is aimed to examine effect of tax rate, taxation technology and information, possibility of fraud detection, and tax fairness on taxpayer perception of tax fraud ethics. This research uses primary data by questioners.
Meilda Wiguna, Eka Hariyani
doaj  

The Perils of Environmental, Social, and Governance (ESG) Controversies: Implications for a Firm's Financial and Nonfinancial Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma, Sourav Bikash Borah, Anirban Adhikary, Sanjay Kumar Jena   +3 more
wiley   +1 more source

Sound Financial Practices and Entrepreneurs' Socio‐Environmental Commitment: Revealing the Role of Financial Barriers

Business Strategy and the Environment, EarlyView.
ABSTRACT Small enterprises (SEs) constitute a major component of economic systems, and their socio‐environmental commitment is critical for promoting societal well‐being. This paper examines the direct effect of sound financial practices on socio‐environmental commitment and evaluates the mediating role of financial constraints—specifically debt and ...
Marcos Álvarez‐Espiño, Sara Fernández‐López, Lucía Rey‐Ares   +2 more
wiley   +1 more source

The Relationship Between Tax Pressure and Economic Crime

CECCAR Business Review
Economic crimes such as financial fraud, money laundering and illegal lending are considerably influenced by the tax evasion phenomenon. In the context of Romania, characterized by a vast underground economy and tax evasion, these phenomena contribute ...
Gabriela ANGHEL (CONSTANTIN), Cristina-Elena POENARU (FLOREA)   +1 more
doaj   +2 more sources

Regime of Contraventions and Sanctions Related to Vat Tax Declarations

Journal of Legal Studies, 2022
In order to better collect taxes and combat fraud and tax evasion by strengthening the national legislative framework, a number of regulations and reports have been put in place for monitoring the declaration of all economic operations between partners ...
Boiţă Marius, Dumiter Florin Cornel, Ajtay Eduard   +2 more
doaj   +1 more source

Artificial Intelligence–Driven and Digital Practices for Circular Business and Finance: Insights for Advancing Hubs for Circularity

Business Strategy and the Environment, EarlyView.
ABSTRACT The emerging concept of Hubs for Circularity (H4Cs) presents an opportunity to create collaborative, self‐sustaining regional industrial ecosystems that drive circular economy transitions at scale. However, the operationalisation of H4Cs faces financial, organisational and data‐driven challenges.
Aditya Tripathi, Marcos R. Machado, Laura Spierdijk, Devrim Murat Yazan   +3 more
wiley   +1 more source

The Fraud Diamond and Abnormal Managerial Tone [PDF]

بررسی‌های حسابداری و حسابرسی
Objective This study examines the impact of the fraud diamond dimensions, including fraud motivation, fraud opportunity, fraud rationalization, and managers' capability to commit fraud, on abnormal managerial tone in the annual board of directors ...
Azam Pouryousof, Mahdi Saghafi
doaj   +1 more source

ESG Controversies in Global Firms: A Black Mark?

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite increasing attention paid by companies to sustainability, there is still evidence of environmental, social and governance (commonly referred to as ESG) scandals. As research on this topic is scant, this paper aims to analyse the impact of ESG controversies on firms' sustainability practices, that is, ESG policies, as well as ...
Beatrice Bais, Guido Orzes, Marco Sartor
wiley   +1 more source