The study seeks to investigate the costs and benefits resulting from the application of IFRS in Greece. A questionnaire survey was conducted in order to identify the perceptions of the financial managers of Greek listed firms regarding the benefits and the costs associated with the transition to...

This study examines the factors that lead to issuing negative opinions on semiannual reports while issuing positive opinions in annual reports from the perspective of auditor-client relationships in listed companies in Taiwan. The empirical results show that the importance of the client is...

A number of studies have examined the relationship between tax collection and various demographic variables. However, until recently most of those studies have involved a United States sample population. The Internal Revenue Service provides demographic data for researchers on a regular basis....

This study begins with an introduction to the issue of ethics and tax evasion and a review of dozens of studies that have been conducted on ethics from a gender perspective, then proceeds to present the results of a study of 23 Asian and 11 European countries on the ethics of tax evasion. The...

This paper investigates the allegations against auditors’ of going-concern audit reporting failures. In light of previous academic studies, I find that SAS 59 is responsible of such allegations. Not only SAS 59 fails to provide a clear definition of what resembles a violation of the...