The effects of International Financial Reporting Standards, auditing and legal enforcement on tax evasion : evidence from 37 African countries
Ophias Kurauone, Yusheng Kong, Huaping Sun, Simbarashe Muzamhindo, Takuriramunashe Famba, Farhad Taghizadeh-Hesary
| Year of publication: |
2021
|
|---|---|
| Authors: | Kurauone, Ophias ; Kong, Yusheng ; Sun, Huaping ; Muzamhindo, Simbarashe ; Famba, Takuriramunashe ; Taghizadeh-Hesary, Farhad |
| Published in: |
Global finance journal. - Amsterdam [u.a.] : Elsevier Inc., ISSN 1044-0283, ZDB-ID 1117243-5. - Vol. 49.2021, p. 1-21
|
| Subject: | Corruption Perception Index | International Financial Reporting Standards | Legal enforcement | Strength of auditing and reporting standards | Tax evasion | Three-stage least squares regression | IFRS | Rechtsdurchsetzung | Law enforcement | Steuervermeidung | Tax avoidance | Steuerstrafrecht | Criminal tax law | Korruption | Corruption | Wirtschaftsprüfung | Financial audit | Normbefolgung | Legal compliance |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.gfj.2020.100561 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012887211