Summary In the present paper, I analyse the competitive behaviour of benevolent governments in the presence of (capital) income tax evasion when information exchange is not possible. My approach is to introduce a cost of evasion function into an otherwise standard tax competition model and to...

Purpose The purpose of this study is to empirically identify incentives that drive resource shifting by US pharmaceutical firms to comparatively low-tax jurisdictions. Design/methodology/approach Using a panel of publicly listed companies, we investigate whether resource shifting is facilitated...

Purpose – Recently enacted Australian law governing financial services requires investment managers to report to what extent social considerations are employed in portfolio construction. Using the principal‐agent framework as an interpretive backdrop, the paper aims to analyse institutional...

Purpose – The purpose of this paper is to examine the concept, need and requirements for accountability in the public sector, and how the use of outsourcing activities on a commercial‐in‐confidence basis negates the accountability requirement and can lead to inefficiency. This thereby...

Purpose – The purpose of this paper is to investigate how accounting and supply function specialists shape controls in collaborative supply networks (CSNs) and how both might co‐evolve. Design/methodology/approach – This paper is a case study of an Australian metal manufacturer...

Purpose – The purpose of this paper is to determine the appropriateness of a general‐purpose financial reporting model derived from a “decision‐useful” framework for government departments. Design/methodology/approach – This research in this paper uses a survey methodology to access...

Purpose – The purpose of this research is to explore the role of accounting in the reform process of a continuously evolving governmental agency in the Australian state of New South Wales. Design/methodology/approach – Drawing on two complementary organizational change models, the paper...

Purpose – The purpose of this paper is to provide an empirical account of the discourse‐practice nexus relating to an accounting for intellectual capital (IC) at an Australian public sector organisation (LandsNSW). Design/methodology/approach – The paper is a case study. Data collection...