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The present paper is a brief study on the modus operandi of the existing income tax audit in Bangladesh. This study centres around: meaning of tax audit; need for tax audit; certain conceptual issues of tax audit; existing scenario of tax audit in Bangladesh, focusing on tax system, tax audit...
Persistent link: https://www.econbiz.de/10014928753
accounting and taxation who was commissioned and sent to Iran (known then as Persia) in 1911 to create a system of accounting …In this age of global terrorism, religious scandals, unbridled capitalism, corporate and accounting scandals, greed … with the questions of accounting, ethics, politics, and self‐interest. Shuster was a lawyer with expertise in governmental …
Persistent link: https://www.econbiz.de/10014928859
differences between accounting and taxable income. The paper analyses the behaviour of listed Spanish firms in this accounting‐taxation …The relationship between accounting and fiscal rules has long been controversial. Financial statements conform to … accounting principles and methods regardless of tax rules. This independence generates important permanent and temporary …
Persistent link: https://www.econbiz.de/10014928894
Purpose – For more than 25 years auditing research has examined whether knowledge spillovers or synergies exist from the joint provision of audit and non-audit services as well as whether the audit client benefits from knowledge spillovers. However, empirical evidence on knowledge spillover...
Persistent link: https://www.econbiz.de/10009320927
Development has played the leading role in the study of taxation issues arising from electronic transactions. The purpose of this …
Persistent link: https://www.econbiz.de/10014928685
accounting issues. Some of these companies have substantial intangible assets and the accounting for M&A and investments can be … by law firms, the SEC, accounting firms and banks), even though it is the major means of unfair and illegal wealth … analysis and tax/accounting analysis.  …
Persistent link: https://www.econbiz.de/10014928790
doing business. Although the Inland Revenue Department of Hong Kong has issued its views on the taxation of electronic …. Problems in formulating water‐tight tax law, accounting standards for intangible assets, and coping with cross‐border fraud …
Persistent link: https://www.econbiz.de/10014928830
This study examines the impact of making too much provision to write off bad loans by analyzing the consequences on tax and owners' equity. This study also examines that making too much provision has no relation to recovery of bad loans and so questions the rationality of making provision from...
Persistent link: https://www.econbiz.de/10014928889
Purpose – For more than 25 years auditing research has examined whether knowledge spillovers or synergies exist from the joint provision of audit and non‐audit services as well as whether the audit client benefits from knowledge spillovers. However, empirical evidence on knowledge spillover...
Persistent link: https://www.econbiz.de/10014929244
Investigates the possibility of applying artificial intelligence to solve practical auditing problems faced by the public sector, namely the tax auditor of the Internal Revenue Services, when targeting firms for further investigation. Suggests that organizations which incorporate an operational...
Persistent link: https://www.econbiz.de/10014929431