Successful IRS enforcement of corporate transfer pricing regulations is by all measures at an all-time low, and profit shifting from transfer pricing appears to be near an all-time high, costing the U.S. federal and state treasuries as much $140 billion dollars or more per annum in recent years,...

Fiscal transparency entails government financial reporting and independent audits. This study postulates and tests the dual functions of external auditors: an examiner who assesses government compliance with accounting rules and an adviser who supplements government financial management...

Methodology, concept and practice of performance auditing evolved during the last four decades or so in response to developments in capitalist system, democratic traditions, public administration, financial auditing, performance evaluation, computer technology, and internet. In Pakistan it...

The purpose of this paper is to identify, analyze and evaluate the potential factors that influence the determinants of the fee/price of the NGOs financial statements audit in Kosovo based and tested, generally, traditional determinants and known in economic literature on this issue. In our...

Italian Abstract: La necessità di incrementare il livello di efficienza dell'azione amministrativa ha spinto il legislatore italiano, a partire dagli anni novanta, ad estendere alla Pubblica amministrazione alcuni strumenti gestionali tipici delle realtà aziendalistiche, in linea con le...

This paper examines the consequences of powerful political connections for local governments. We find that governments located within the constituencies of, and thus connected to, powerful congressional members reduce their stewardship over public resources. Using plausibly-exogenous declines in...

Objective – This study aims to determine the impact of tax inspectors behavior observed of dimensional perception of convenience and expediency perception Tax Application Inspection Report (ALPP) on the performance of tax inspection on the Tax Office Madya.Methodology/Technique – Methology...

This paper performs a forensic analysis of Cisco’s transfer pricing cost sharing arrangement based on forensic economic analysis of public information, including Cisco’s SEC and foreign country regulatory filings, published materials containing insider accounts of Cisco’s operations,...

This paper performs a forensic analysis of eBay’s transfer pricing cost sharing arrangement based on forensic economic analysis of public information, including eBay’s SEC and foreign country regulatory filings, court proceedings, case studies, published materials containing insider accounts...