predict that firms will grant more equity-based compensation to their managers when financial statement manipulation is more …

managers are more willing to engage in opportunistic behaviors when their personal assets are protected from litigation risk …

a positive impact on tax compliance through access to finance. Another result is that firms with female top managers are … more likely to comply with their tax obligations than those with male top managers. The key to improving tax compliance is … greater opportunities for women to occupy positions as top managers. It is the company's responsibility to promote gender …

statements from the standpoint of independent auditors working in audit firms (managers and senior managers) as well as members … of the board of directors, managers and financial assistants of the owners. Factors considered include specific variables … that there is no significant difference between independent auditors and financial managers in any particular domain of …