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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
doaj +1 more source
The effect of tax avoidance and tax risk on firm risk
The Indonesian Accounting Review, 2022 This study aims to determine whether tax avoidance and tax risk have an influence on firm risk. This study uses data in the form of annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2018. The results of this study show that tax avoidance and tax risk have a positive effect on firm risk. The
Andrie Yuwono, Elia Mustikasari
openaire +2 more sources
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
doaj +1 more source
The Effect of Tax Risk on Tax Avoidance [PDF]
Jurnal Keuangan dan Perbankan, 2021 This research intends to investigate whether tax risk is associated with tax avoidance, which is proxied by Cash Effective Tax Rate (CETR). Tax risk is measured by six tax risk components: transactional risk, compliance risk, operational risk, financial accounting risk, managerial risk, and reputational risk.
Mangoting, Yenni +4 more
openaire +2 more sources
Incentivizing Resilience in Financial Networks [PDF]
, 2016 When banks extend loans to each other, they generate a negative externality in the form of systemic risk. They create a network of interbank exposures by which they expose other banks to potential insolvency cascades.
Leduc, Matt V., Thurner, Stefan
core +2 more sources
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
doaj
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
doaj +1 more source
Business Tax Policy Under Default Risk [PDF]
SSRN Electronic Journal, 2019 In this article we use a stochastic model with one representative firm to study business tax policy under default risk. We will show that, for a given tax rate, the government has an incentive to reduce (increase) financial instability and default costs if its objective function is welfare (tax revenue).
Comincioli, Nicola +2 more
openaire +3 more sources
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
doaj +1 more source
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
doaj +1 more source