Over the past decades several studies aimed to rank the importance of CIO's activities. One aspect that stands out in these studies is the difficulty in finding two studies that agree on the relative importance of CIO's activities. On the one hand, this can be explained by the CIO role...

Purpose - The purpose of this paper is to develop arguments for a public policy of requiring all large companies to make their tax returns publicly available. It is argued that such a policy would help to check tax avoidance, strengthen public accountability and secure fair competition....