This chapter discusses the hypotheses development that was used in the study. There were five sets of research hypotheses, referring to: tax compliance; attitude toward accepting cheating on taxes; how the perception of corruption might be related to certain demographic variables, such as gender,...

The Brady Initiative refers to debts owed to commercial banks. Debt and debt service reduction are to be achieved mainly by buying back bank debts with a considerable discount or by swapping old bank debts for new papers with the same value but lower interest rates. The Brady Initiative has led...

Global governance refers to several pillars; one important pillar is the multilateral aid architecture. Its reform can be discussed under the perspectives of representativeness, inclusiveness, and efficiency (of aid delivery). A prerequisite for efficient aid delivery is to map the rising...

Global governance refers to several pillars; one important pillar is the multilateral aid architecture. Its reform can be discussed under the perspectives of representativeness, inclusiveness, and efficiency (of aid delivery).A prerequisite for efficient aid delivery is to map the rising...

Should accountants be punished for aiding and abetting tax evasion? The impulsive reply, as well as the politically correct answer, is “yes.” However, closer reflection reveals that the answer is not so cut and dried. This paper reviews the major ethical arguments that take the position that...

This study examines the World Values Survey data to determine the relative happiness of people in 52 countries. The countries are ranked. Comparisons are also made of per capita GDP and religion to determine whether there was a strong correlation. The study found that the correlation between...

The Brady Initiative has led to the conclusion of several debt-relief agreements. Opinion on the effects of these agreements on the debtor countries involved vary widely. The following article aims at clarifying the debate.