Results 11 to 20 of about 1,525 (148)
Creative Accounting: Viewed from Risk and Sharia Compliance Perspective
Journal of Islamic Economic Laws, 2023 A company with a corporate form resulting from the industrial revolution raises a principal and agent relationship. The separation between the company's owner and the people who run the company makes accounting needs more crucial.
Muhammad Noor, S Sopian
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Accounting and analysis tools in ensuring the tax security of organisations
Вестник Воронежского государственного университета: Серия экономика и управление, 2023 Subject. The article focuses on tax security as a key functional component of economic security of organisations and a subject for accounting and economic analysis. Objectives.
Olga. M. Kuprushina +2 more
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DIRECTIONS OF RISK-ORIENTED APPROACH IN THE COURSE OF OBJECT SELECTION FOR TAX AUDITS
Вестник Северо-Кавказского федерального университета, 2022 The article deals with the current directions of implementation and application of risk-based approach in the implementation of one of the areas of tax control - verification activities.
Violetta Roshchupkina
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MANAGEMENT OF TAX RISKS IN SYSTEM OF MANAGEMENT ACCOUNTING
Статистика и экономика, 2016 In article questions on decrease in tax risk within management accounting are considered. The main characteristics inherent in tax risk are defined behavior models of taxpayers are allocated.
Mаrina V. Shtiller
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Investigate the audit fee stickiness and the impact of tax risk on it [PDF]
مجله دانش حسابداری, 2017 Agency problems, as a result of a conflict of interest between managers and shareholders is created. The audit efficient way to limit the powers of the managers are in contractual relations.The Purpose of this study was to evaluate the Stickiness of ...
Fateme Talkhabi +3 more
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Risks of Regional Tax Systems and Their Portfolio Decomposition: The Case of Modern Russia
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2020 The purpose of this paper is an assessment of the risk of regional tax systems at different levels of the budget system (consolidated, federal, regional and local), decomposition of this risk by sources (various taxes and tax groups) and the isolation of
Marina Malkina, Rodion Balakin
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The effect of tax risk on audit report delay: Empirical evidence from Indonesia
Cogent Business & Management, 2023 Tax risk has the potential to have far-reaching economic consequences, including the effect on late audit reports. This study aims to empirically investigate the effect of tax risk on audit report lag. This study took a quantitative approach.
Eko Suwardi, Arfah Habib Saragih
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Corporate Risk, Cost Shifting, and Tax Avoidance
Jurnal Akuntansi, 2021 This study aims to investigate relationship between corporate risk, cost shifting, and tax avoidance. Using 50 companies of all manufacturing companies listed in Indonesian Stock Exchange, we try to investigate a corporate risk, cost shifting and tax ...
I Nyoman Agus Wijaya +3 more
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Apstract: Applied Studies in Agribusiness and CommerceFor a given region, competitiveness and sustainability play a vital role, as they are critical determinants of residents' quality of life and economic situation.
Nóra Halasi
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Conceptual foundations of tax risk of business entities [PDF]
Економіка та управління АПКThe article purpose of is to substantiate the conceptual foundations of the tax risk of business entities based on the essence definition. Based on the development of approaches to the interpretation of the «tax risk» concept by foreign scientists, a ...
Boyko S. +3 more
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