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The potential implications of the financial reporting expectations gap for the development of corporate governance
Higson, Andrew - In: International journal of disclosure and governance 10 (2013) 3, pp. 234-245
Persistent link: https://www.econbiz.de/10010348082
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Spatial tax enforcement spillovers : evidence from South Africa
Lediga, Collen; Riedel, Nadine; Strohmaier, Kristina - 2019 - Preliminary Version, January 2019
The purpose of this paper is to test for spatial enforcement spillovers. Empirical testing ground is the enforcement of business taxes in South Africa. The analysis relies on the population of business tax returns for the years 2009 to 2014 and data on all business taxpayer audits by the South...
Persistent link: https://www.econbiz.de/10012232122
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Monitoring or payroll maximization? : what happens when workers enter the boardroom?
Gleason, Cristi A.; Kieback, Sascha Jörg; Thomsen, Martin - In: Review of accounting studies 26 (2021) 3, pp. 1046-1087
Persistent link: https://www.econbiz.de/10012659621
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The effect of corporate governance mechanisms and managerial incentives on corporate tax avoidance in Indonesia
Perdana, R. Y. F.; Yuniasih, Rafika - In: Competition and cooperation in economics and business : …, (pp. 115-120). 2018
Persistent link: https://www.econbiz.de/10011948848
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Tax haven incorporation and financial reporting transparency
Lewellen, Christina M. - In: Review of accounting studies 28 (2023) 3, pp. 1811-1855
Persistent link: https://www.econbiz.de/10014383877
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Does industry regulation matter? : new evidence on audit committees and earnings management
He, Lerong; Yang, Rong - In: Journal of business ethics : JOBE 123 (2014) 4, pp. 573-589
Persistent link: https://www.econbiz.de/10010489752
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The effect of audit quality and self-assessment corporate governance mechanism on banking earning management in Indonesia
Wong, Heri Sukendar; Jehezkiel Siwi, Ian Allen - In: Public sector accountants and quantum leap : how far we …, (pp. 7-11). 2020
Persistent link: https://www.econbiz.de/10012305418
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Auditing the auditors : Has the establishment of the audit oversight board affected audit quality?
Hashanah Ismail; Ung Chui Theng - In: International journal of economics and financial issues … 5 (2015) 1, pp. 360-365
Persistent link: https://www.econbiz.de/10011691159
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Internal audit as a lever for governance : the case of firms in an emerging economy
Mbarka, Elghazali; Hicham, Drissi - In: New business models and institutional entrepreneurs : …, (pp. 20-32). 2018
in the best conditions of impartiality and independence and therefore to participate effectively in the governance …
Persistent link: https://www.econbiz.de/10011942080
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Audit opinion, internal control system, bureaucracy reform, political background and the level of corruption in government institutions
Rahayuningtyas, Dwi Prihatni Amrih; Yulia, F. - In: Competition and cooperation in economics and business : …, (pp. 105-114). 2018
Persistent link: https://www.econbiz.de/10011948819