Results 41 to 50 of about 2,915 (259)
International Journal of Finance &Economics, EarlyView.ABSTRACT This article investigates whether the unconventional monetary policy (UMP) measures pursued by the Federal Reserve, the Bank of England, the Bank of Japan, and the European Central Bank since the Global Financial Crisis (GFC) are associated with an appetite for cryptocurrency.
Niamh Wylie, Martha O'Hagan‐Luff
wiley +1 more source
Management of Tax Payments Under the Definitive Value Added Tax Regime
Economics and Business, 2018 There is a large value added tax fraud in the European Union. The current value added tax system is universal as tax is applied to all parties involved in the chain transactions, thus creating a risk of tax losses if one of the parties involved in the ...
Jurušs Māris, Feldbergs Ģirts
doaj +1 more source
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT This study investigates how Corporate Digital Transformation (CDT) influences audit opinions in Chinese A‐share‐listed non‐financial firms from 2011 to 2022, with a focus on the moderating role of Economic Policy Uncertainty (EPU). Results reveal an inverted U‐shaped relationship: moderate levels of CDT enhance audit outcomes through improved ...
He Min +2 more
wiley +1 more source
Major Cybersecurity Breaches: Shaping Corporate Cybersecurity Policies and Closing the Gaps
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT As digitalization accelerates, cybercrime has intensified in both scale and impact over the past two decades. This study aims to critically examine major cybersecurity events, assess them through the lens of routine activity theory, examine insight from three other established criminological and organizational theories, and address central ...
Laura K. Rickett, Deborah Smith
wiley +1 more source
Do Robots Improve the Work–Live Balance? Evidence From a Shared Services Center
Knowledge and Process Management, EarlyView.ABSTRACT This article examines the effects of process automation on the work–life balance of management accounting professionals in a shared services center (SSC), with the intervention of perceived usefulness of automation and upskilling. A single entity survey was carried out in a SSC of a player in the electricity sector listed on the Brazilian ...
Ilse Maria Beuren +2 more
wiley +1 more source
THE HARMONISATION OF LEGISLATION ON COMBATTING TAX EVASION IN THE EUROPEAN UNION [PDF]
Challenges of the Knowledge Society, 2011 Combating tax evasion is part of the Lisbon Strategy. Tax fraud created a significant distortion in the functioning of the internal market and prevented fair competition.In its resolution of 2th of September 2008 on a coordinated strategy to improve the ...
DANIELA IANCU +2 more
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DETERMINAN PERSEPSI MENGENAI ETIKA ATAS PENGGELAPAN PAJAK (TAX EVASION)
Riset Akuntansi dan Keuangan Indonesia, 2018 This study aims to examine the factors that influence the perception of ethics on tax evasion in the lecturers and students of Muhammadiyah University of Surakarta.
Mujiyati Mujiyati +2 more
doaj +1 more source
Crisis Preparation, Capacity Building, and Community Resilience: Lessons From Maui
Nonprofit Management and Leadership, EarlyView.ABSTRACT The 2023 Maui wildfires provide a unique context to explore the impact of nonprofit crisis networks taking a proactive role in community crisis response, leveraging resources, expertise, and networks. The Hawaiʻi Community Foundation (HCF) has been a key player in Maui's local response, providing critical support, mobilizing volunteers, and ...
Lauren Azevedo +3 more
wiley +1 more source
TAX EVASION BETWEEN FRAUD AND OPTIMIZATION [PDF]
Challenges of the Knowledge Society, 2017 Tax optimization, often called legal tax evasion is the use of methods and techniques that are within the law, in order to reduce or even cancel the tax liability. To achieve such an approach, the taxpayer or his advisers must know in depth the tax law -
Emilia Cornelia STOICA
doaj
Lifecycle‐Based Governance to Build Reliable Ethical AI Systems
Systems Research and Behavioral Science, EarlyView.ABSTRACT Artificial intelligence (AI) systems represent a paradigm shift in technological capabilities, offering transformative potential across industries while introducing novel governance and implementation challenges. This paper presents a comprehensive framework for understanding AI systems through three critical dimensions: trustworthiness ...
Maikel Leon
wiley +1 more source