Results 51 to 60 of about 1,437,626 (324)

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

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

Perception of Compliance and Awareness of Paying Taxes After the Tax Fraud Phenomenon

The International Journal of Science and Society
The phenomenon of misappropriation of funds by tax officials is considered to have an influence on public compliance and awareness in paying taxes. This encourages researchers to conduct research on perceptions of compliance and awareness of paying taxes
A. Cahyani, Rochman Hadi Mustofa
semanticscholar   +1 more source

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

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  

IRS Audit Detection Risk and Firm Tax Behavior: Can Tax Fraud Be Deterred by Increasing IRS Budgets?

Journal of Forensic Accounting Research
This paper examines whether tax fraud and aggressive tax positions at firms are affected by changes in the IRS budget. Changes in a firm’s risk profile affect many users of financial information including the IRS, forensic accountants, and investors ...
Hannah Smith Antinozzi, Danielle O. Stanley   +1 more
semanticscholar   +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

Effects of Tax Havens and Employee Tax Fraud on Internally Generated Revenue (IGR) in Oyo State, Nigeria

Journal of Finance and Accounting Research
The current study examined the effects of tax fraud on the Internally Generated Revenue (IGR) of the Oyo State Government. The study investigated the impact of tax haven utilization and tax incentives on IGR.
G. Oyedokun, Ayotunde Kikelomo Onigbinde
semanticscholar   +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 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