Purpose: The purpose of this study is to investigate whether corporate social responsibility (CSR) can lower tax risk. Previous studies have demonstrated a negative link between CSR and tax aggressiveness. Generally, corporations engaging in social irresponsibility tend to undertake aggressive...

Purpose – Numerous accounting studies have investigated the effects of participatory budgetary processes. The job satisfaction of participating employees is one of the most frequently researched issues. Increased employee participation in budgeting widens the responsibilities and experience of...

Purpose – This study aims to investigate two antecedents to participation in budgetary activities – a need for a sense of achievement and a positive work attitude – and then to assess the impact of these two variables on job performance in the context of public‐sector organizations in...