Results 81 to 90 of about 50,312 (279)

Penalties and Sanctions for Taxation Offences in Anglo Saxon Countries : Implications for Tax Payer Compliance and Tax Policy [PDF]

Revenue Law Journal, 2004
A common feature of taxation compliance policies is the existence of a formal penalty regime for taxation offences. This article investigates whether the level of non-compliance with taxation laws by taxpayers from selected Anglo-Saxon countries including Australia, New Zealand and the United Kingdom may have been affected by either the introduction of
openaire   +1 more source

Surveying the Farmer Survey: A Synthesis of Research Practices in the Netherlands, Slovenia and Sweden

Journal of Agricultural Economics, EarlyView.
ABSTRACT Research based on farmer surveys is a cornerstone of agricultural economics. Farmer surveys provide unique insights into behavioural variables—such as values, motivations, attitudes, behaviours, and preferences—that are unavailable in secondary datasets.
Thomas Slijper, Julia Höhler, Tanja Šumrada, Jens Rommel, Živa Alif, Jesus Barreiro‐Hurle, Anne Sophie Dietrich, Uliana Gottlieb, Thanh Mai Ha, Karin Hakelius, Helena Hansson, Vivian Wei Huang, Katja Knez, Gaëlle Leduc, Nina Lind, Yann de Mey, Ana Novak, Harold Opdenbosch, Enoch Owusu‐Sekyere, Oyakhilomen Oyinbo, Anton Perpar, Jaap Sok, Luuk Vissers, Scarlett Wang, Lotte Yanore   +24 more
wiley   +1 more source

Bound by blood and bloodshed: Sibling ties and participation in genocidal violence

Criminology, EarlyView.
Abstract Focusing on the 1994 genocide in Rwanda, we examine how sibling relationships—one of the most salient familial bonds—influence individual engagement in violence during mass atrocity. Drawing on an adaptation of differential association and social learning theories for contexts of mass atrocity, we analyze a novel dataset linking over 300,000 ...
Jack G. R. Wippell, Hollie Nyseth Nzitatira, Jared F. Edgerton, Evelyn Gertz   +3 more
wiley   +1 more source

TAX EVASION FROM LEGALITY TO OFFENCE

Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development, 2019
Bulgaria is known with deep agricultural traditions. The importance of understanding the model of agricultural farms in the country is of a great importance for sustainable sector. The existing models are characterized with a great variety by all indicators connected with organizational forms, management, productive structures, utilized land, access to
openaire   +1 more source

Policing the Environmental Crisis: Climate Protest, the State, and Law and Order

Constellations, EarlyView.
Oscar Talbot
wiley   +1 more source

Evolving Geopolitics and Japan's Economic Security–Trade Nexus: ‘New Capitalism’ as a Balancing Act?

Global Policy, EarlyView.
ABSTRACT Amid intensifying geopolitical tensions, governments increasingly perceive economic interdependence as a strategic vulnerability. Japan, situated geopolitically between two great powers—the United States and China—attempts to navigate geopolitics by prioritising economic security.
Minako Morita‐Jaeger
wiley   +1 more source

European Court of Human Rights: Case of Ristamäki and Korvola v. Finland [PDF]

, 2014
Summary and presentation of judgment ECtHR on investigative journalism and defamation.
Voorhoof, Dirk
core   +1 more source

Commentary: The Canadian Accounting Hall of Fame—An Analysis of Early Inductees and Immanent Critique*,†

Accounting Perspectives, Volume 24, Issue 1, Page 251-274, March 2025.
ABSTRACT The Canadian Accounting Hall of Fame (CAHF) has inducted 31 members during its first three years of operation, with the stated intent of establishing a critical mass of inductees “who have made significant contributions to the development of the Canadian accounting profession” and of creating “a curated biographical history of accounting in ...
Alan J. Richardson
wiley   +1 more source

Evidence About Discipline Committees and Professional Misconduct of Auditors*,‡

Accounting Perspectives, EarlyView.
ABSTRACT Self‐regulating professions establish professional discipline processes to determine whether members' behavior falls short of expectations outlined in their respective codes of conduct and to determine appropriate sanctions when necessary. From an auditing perspective, audit quality is of primary interest to audit researchers, yet few prior ...
Devan Mescall, Regan N. Schmidt, Michael J. Wynes   +2 more
wiley   +1 more source

When Is an Audit “Good Enough”? Professional Ambiguity and Strategic Sensemaking During an Audit Oversight Inspection Quand un audit est‐il « assez réussi » ? Ambiguïté professionnelle et construction stratégique de sens lors d'une surveillance des audits

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper draws on the social control and sensemaking literatures to study how a Big 4 audit firm in the Netherlands sought to contest the national oversight body's inspection findings on one of its audit engagements. Our case study leads us to develop the concept of professional ambiguity to capture the multiple, coexisting meanings and ...
Wendy Groot, Dominic Detzen, Anna Gold
wiley   +1 more source