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Financial audit : feckless for economic re-launch
Dobre, Elena; Brad, Laura - In: Theoretical and applied economics : GAER review 22 (2015) 2, pp. 151-162
Persistent link: https://www.econbiz.de/10011561518
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Fiscal interest of the state and respecting the rights and legitimate interests of the taxable entities in case of refund of excess remission of value added tax
Kmet'ová, Ol'ga; Freňáková, Magdaléna; Pachta, Miloš - In: Investment management and financial innovations 14 (2017) 2, pp. 207-217
Persistent link: https://www.econbiz.de/10011818243
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Foreign Ownership and Audit Fees in European Listed Firms
Pronobis, Paul - 2020
This paper investigates whether foreign ownership affects audit fees by analyzing share-holdings of listed firms from … Western European countries. The results show that foreign ownership is an important factor that drives the demand for audit … services. However, the willingness to pay higher audit fees is mainly driven by the quality of governance and investor …
Persistent link: https://www.econbiz.de/10012822468
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Foreign ownership and audit fees in European listed firms
Pronobis, Paul; Schaeuble, Jonas - In: The European accounting review 31 (2022) 3, pp. 575-602
Persistent link: https://www.econbiz.de/10013370841
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Factors that help ease the financial gap in the sales tax report submitted by the taxpayers to pay the tax : from the point view of sales tax auditors in Jordan
Al-Shatnawi, Hasan Mahmoud; Al-Hosban, Atallah Ahmad Swielem - In: International journal of economics and finance 6 (2014) 6, pp. 212-225
Persistent link: https://www.econbiz.de/10010371349
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The impacts of introduction of VAT on the audit profession and economy in the UAE : auditors' perspective
Saderuddin, Aisha; Barghathi, Yasser - In: Journal of accounting & management information systems … 17 (2018) 3, pp. 406-439
Persistent link: https://www.econbiz.de/10011995259
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Theorien und Methoden, Steuerarten und Abgabenverfahren : Teil 2: Schenkungsmeldegesetz, Stiftungseingangssteuer, Mehrwertsteuer, Grunderwerbsteuer, Verbrauchsteuern, Abgabenverfah...
Bertl, Romuald; Kofler, Herbert; Tumpel, Michael; … - 2015 - 4., aktualisierte Auflage, Stand: 31. Oktober 2014
Persistent link: https://www.econbiz.de/10011583572
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Auditor commitment to privately held clients and its effect on value-added audit service
Herda, David N.; Lavelle, James J. - In: Auditing : a journal of practice & theory 32 (2013) 1, pp. 113-137
Persistent link: https://www.econbiz.de/10009721276
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Erbschaftssteuer, Mehrwertsteuer, sonstige Verbrauchsteuern, u.a.
Kofler, Herbert (contributor); Bertl, Romuald (contributor) - 2005 - 2., aktualisierte Aufl
Persistent link: https://www.econbiz.de/10003028209
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Value Added Tax Evasion, Auditing and Transactions Matching
Gang, Ira N.; Das-Gupta, Arindam - 1997
This paper extends the standard theoretical model of tax enforcement by allowing for the cross-matching of transactions in addition to the auditing of taxpayers. For the Value Added Tax (VAT) the matching of purchase and sales invoices is an important enforcement technique. The paper examines...
Persistent link: https://www.econbiz.de/10014201218