Does directors’ and officers’ liability insurance matter for sustainable port operations? Evidence from ESG performance in China
December 2025
Considering the increasing importance of sustainable port operations, this paper explores the effect of Directors’ and officers’ liability insurance (D&O insurance) on sustainable port operations using corporate environmental, social and governance (ESG) performance as a proxy. The sample includes all Chinese listed companies, excluding finance and insurance companies and companies under special...
Perceptions of self-employed micro, small, and medium-scale enterprises (MSME) taxpayers on tax stamp compliance in Ghana
December 2025
This study explores the determinants of tax stamp compliance among self-employed micro, small, and medium-scale enterprises (MSMEs) in Ghana’s informal sector, a domain historically underrepresented in empirical tax compliance literature. Anchored in an integrative multi-theoretical framework, comprising the Theory of Planned Behaviour, Fiscal Psychological Theory, Socio-Economic Theory, Institutional Quality and...
Investigating the association between corporate social responsibility and earnings management within a European context
October 2025
This study intends to investigate the association between corporate social responsibility (CSR) engagement and earnings quality for a sample of European firms. The present study examines whether firms use corporate social responsibility practices as a protection from the negative impact that engaging in earnings management (EM) might have upon a firm’s (and its management) reputation. The authors use panel-data...
Nexus between resource-based tax revenue and economic well-being in Nigeria
October 2025
This study investigates the impact of upstream petroleum tax revenue on gross domestic product (GDP) per capita in Nigeria, with a particular focus on whether resource-based taxation has translated into tangible improvements in citizens’ economic welfare. Given Nigeria’s heavy reliance on the petroleum sector—especially revenue from petroleum profit tax (PPT) and hydrocarbon tax (HCT)—this study...
A thorough literature review on the determinants of corporate tax-avoidance and tax-evasion
October 2025
This study reviews the literature on the determinants influencing corporate tax avoidance and evasion. Building on the reviews on tax avoidance, this work updates and extends their scope to incorporate recent research on tax evasion. Drawing on economic cost-benefit framework, empirical findings from 55 relevant studies on tax avoidance and evasion are classified. A bibliometric analysis of these 55 studies is conducted...
Professional interactions and socialisation as determinants of intention to adopt cloud accounting technology (CAT) in Nigeria
September 2025
This study examined how professional interactions and social behaviours influence Nigerian accountants’ decisions to adopt cloud accounting. Data were gathered from 203 chartered accountants via email from the Institute of Chartered Accountants database in Nigeria. Analysis was carried out using structural equation modelling and analytical techniques. Findings suggest that the proposed influencing factors dominate...
The level of voluntary disclosure in the annual reports of listed corporations in Fiji: A case study of South Pacific Stock Exchange Listed Corporations
September 2025
This paper investigates the level of voluntary disclosure by listed Corporations of South Pacific Stock Exchange (SPSE). The major objective of the paper is to contribute towards the literature on level of voluntary disclosure in a developing country context. The focal point of the research was to use the empirical data from the twelve of the 2019 audited listed company annual reports from the SPSE. This research is...
Environmental, social, and governance (ESG) and financial performance of listed companies in the automotive industry in China
July 2025
Nowadays, the “Dual Carbon Goals” refer to the "carbon peak" and "carbon neutral" targets, promoting the use of clean energy and the strategy of sustainable development are gradually being put into effect. Among China’s efforts in tackling climate change and promoting the green transformation is the continuous promotion of environmental, social, and governance (ESG) standards in...
Tax revenue and sustainable real sector development in Sub-Saharan Africa: The moderating effects of accountability and corruption
June 2025
This study explores the impact of tax revenue on sustainable real sector development in Sub-Saharan African (SSA) countries, focusing on renewable energy consumption (REC) and infrastructural development (INFD). The study also interrogates the moderating roles of accountability and corruption on these relationships. Using an ex-post facto design and a sample of 34 countries from 2010 to 2023, secondary data were sourced...
The role of corporate governance in corporate tax avoidance during an over-taxation period
June 2025
This study investigates the possible relationship between corporate tax avoidance and corporate governance indicators, considering a range of selected financial indicators. The empirical part of this study examines the phenomenon of business tax avoidance in Greece from 2014 to 2018, during an over-taxation period with a heavy impact on households and businesses' budget constraints attempting to determine tax...
Comparative analysis of value-added tax revenue among consumer goods, industrial goods, and banking sectors in Nigeria
April 2025
The purpose of the study was to compare value-added tax (VAT) revenue from various industries in Nigeria. The study sets out to ascertain whether there is a difference in VAT revenue between the consumer and industrial goods sectors, as well as between the deposit money banks and the industrial goods sector. It also looked at the differences in VAT revenue between consumer goods and deposit money banks. Employing an...
Determinants of tax evasion among small and medium scale enterprises in Ghana: The role of religiosity
February 2025
This study investigates the economic and behavioural determinants of tax evasion by Small and Medium Enterprises (SMEs) in Ghana, along with the moderating effect of religiosity. The data for this study was sourced from a sample of 392 SMEs responding at a response rate of 78.4% using a questionnaire administered to business owners, CEOs, finance managers, accountants, and tax managers. The results indicate that larger...
Temporary tax benefits and real earnings management: Evidence from the Tax Cuts and Jobs Act
January 2025
This study investigated the connection between bonus depreciation tax policies and cost management practices. The study used a difference-in-differences design to examine the impact of the changes to bonus depreciation policy brought about by the 2017 Tax Cuts and Jobs Act (TCJA). The study found that firms that have more to gain from bonus depreciation engage in greater real earnings management (REM) after the...
Assessing the effects that IAS 19-employee benefits plan has on the organizations performance
January 2025
The paper assessed the effects of International Accounting Standard 19 (IAS 19)-employee benefits plan on organizations performance. The study was conducted in Blantyre City in Malawi involving various companies having pension schemes targeting employees from various departments including the top management personnel. In the study, primary data were collected through the use of interviews and questionnaires while...
Revamping tax administration in North Central Nigeria: A narrative of the application of the business model canvas for strategic reform
November 2024
This paper narrates the transformative journey of the Kwara State Internal Revenue Service (KW-IRS) in Nigeria, highlighting its establishment in 2015 through a reform agenda aimed to enhance revenue mobilization. Against the backdrop of Nigeria’s federal structure and the challenges within its tax administration landscape, KW-IRS emerged to streamline revenue collection and administration in Kwara State. Adopting...
Corporate income tax disparities: A comparative study of Greece and Cyprus in the petroleum sector
November 2024
This study aims to analyze and compare the corporate tax systems of Greece and Cyprus, focusing on data from 2018 to 2022. Research is conducted to examine the factors affecting income taxes in Greek and Cypriot companies during this period. The study evaluates the effective tax rates (ETRs) for corporate income by analyzing the financial statements of companies in each country and comparing these rates with the...
Management control terminology: An English German dictionary
October 2024
The paper aimed to develop a specialized English-German management control dictionary, addressing linguistic and conceptual differences in management control systems (MCS) to enhance understanding and communication in international business contexts. The research involved a systematic review of existing management control literature and dictionaries, followed by a detailed translation process. Key management control...
Earnings management for tax purposes: How do the Greek financially distressed firms react?
October 2024
Utilizing SMEs panel data and an Ordinary Least Squares approach, this study examines the effects of tax and financially distressed proxies on Greek SMEs’ earnings management during the 2008 to 2017 periods. We find that SMEs that have great tax liabilities and are financially obligated seem to manipulate their accrual accounts. The findings extend previous evidence on the determinants of earnings management and...
Optimizing tax administration in Nigeria through digital transformation of a harmonized tax system
October 2024
Taxation is a major component of government revenue globally, used not only for public services but also to influence various economic activities. With advancements in digital technology, tax administration is increasingly leveraging technology to modernize and improve the tax system. This paper reviews the implications of digitalization on tax administration, aiming to optimize revenue collection within a harmonized...
The financial impact of taxation reform in Greek ICTs companies
August 2024
The present study examines the factors influencing the variation of effective tax rates in the information technology and communications sector, specifically focusing on telematics in Greece. The period under investigation spans from 2008 to 2018, during which the country experienced a prolonged crisis. This research makes dual contributions; both empirically and methodologically, to the extensive literature on...
Describing the role of intellectual capital in financial performance improvement: A mediating role of knowledge sharing
August 2024
To address the opportunities and problems posed by the emerging knowledge economy, many of these adjustments include substituting tangible assets for immaterial ones. The primary goal of this study is to comprehend the many consequences of information sharing, intellectual capital, and organizational success. Examining the topic of intellectual capital accounting is the aim of this study. Concerns about intellectual...
Measuring abnormal book-tax differences: Evidence from U.S. quoted firms
August 2024
The research proposes a new model for measuring abnormal book-tax difference (ABTD) based on specific sources of book-tax differences regulated by the U.S. income tax code and U.S. GAAP, in order to capture non-conforming tax avoidance. The initial validation reveals that tax-shelter firms exhibit a significantly larger mean value of ABTD compared to their matched counterparts. Moreover, the t-test for ABTD yields a...
Does corporate governance affect bank performance in Brazil, Russia, India, and China?
July 2024
This study utilizes a sample of 67 selected banks from four well-known developing countries, namely Brazil, Russia, India, and China (hereafter BRIC), over nine consecutive years from 2011 to 2019 to examine the effects of corporate governance on bank performance. The study aims to investigate whether the concept of corporate governance in developed countries can also be applied in the banking industry of BRIC. The two...
Internal audit quality and audit fees: Evidence from China
July 2024
As an integral part of corporate governance, assurance services from internal and external sources supervise and evaluate companies’ operations. Systematically combing the relevant internal and external audit literature at home and abroad reveals that internal auditing and audit fees show different relationships in different countries and markets. The objective of this study is to examine the relationship between...
Analysis of the determinants of asymmetric cost behavior: Theoretical foundation and implications
June 2024
This paper investigates the foundational theories and empirical evidence surrounding cost behavior and asymmetric cost behavior, exploring their implications for managerial decision-making, budgeting procedures, performance evaluation systems, and overall organizational performance. Through a thorough review of relevant literature and theoretical frameworks, as well as an analysis of empirical evidence, the study...
Beyond the balance sheet: Unraveling the impact of accounting conservatism and values on tax avoidance
June 2024
This research aims to demonstrate the influence of accounting conservatism and Gray's accounting values on the practice of corporate tax avoidance. By analyzing a dataset consisting of 14,500 firms from 75 countries over the period of 2000 to 2022, and utilizing the generalized method of moments (GMM) methodology, the study demonstrates a positive correlation between accounting conservatism and elevated effective...
Robot taxation: The scrapping of automated checkout machines
May 2024
This paper examines the recent trend among major retailers to scrap self-checkout machines in favor of returning to human cashiers, exploring the underlying reasons beyond customer dissatisfaction and inventory shrinkage. Through quantitative analysis of tax incentive reversals and their impact on capital investment decisions, we investigate the role of tax policy changes, specifically the expiration of accelerated...
Predictors and measurement of tax management behavior: A conceptual paper
May 2024
This study aims to develop a conceptual model demonstrating the predictors and measures for tax management behavior. The study also proposes the mediating role of management accounting systems in the model. A deductive approach was utilized to propose that board effectiveness, managerial competencies, and management accounting systems are predictors of tax management, while strategic responses serve as construct...
COVID-19 induced economic uncertainty and value relevance of accounting information: European evidence
May 2024
This study aims to investigate the impact of the pandemic-induced economic uncertainties on the relevance of earnings among European firms. Using the explanatory power approach, we ascertain the change in explanatory power as a measure of a change in value relevance of earnings before and during the pandemic. Alternative methodology involving the use of an interaction term is used to ensure the robustness of the...
Managing, measuring, and reporting geopolitical risk exposure: New challenges and current evidence
March 2024
Geopolitical risks pose a significant threat to many companies' performance, necessitating the acquisition and evaluation of reliable information to manage these risks effectively. Furthermore, increased legal requirements in recent years demand more comprehensive reports on firm-specific risks. Therefore, detailed knowledge of the regulatory framework, accounting implications, and measurement is essential for...
Do firm-specific factors moderate the impact of COVID-19 on firm performance? An empirical study from listed companies in North America
March 2024
In the face of unprecedented economic challenges posed by the COVID-19 pandemic, this pioneering study examines how firm-specific factors shape the pandemic's impact on firm financial performance. By analyzing data from 12,826 firm-year observations across 14 sectors in North America from 2019 to 2023, the study investigates the moderating role of company size, leverage, earnings management, CEO compensation, and...
Quantitatively immaterial audit misstatements matter qualitatively
February 2024
The research aimed to assess whether quantitatively negligible (immaterial) misstatements identified by auditors could offer valuable qualitative information for investors. The objective was to explore the qualitative characteristics of these quantitatively trivial misstatements. Initially, through a literature analysis and expert evaluation, the most significant qualitative characteristics were identified....
The impact of IFRS 9 on listed companies in China
January 2024
With the intensification of world economic integration, IFRS has become more widely used through continuous innovation and reform. It quickly became the goal of the gradual unification of domestic accounting standards. On November 12, 2009, the IASB issued a different version of the former International Financial Reporting Standard for financial assets in accounting operations classification and measurement, namely IFRS...
Digital ethics and taxpayers’ attitude in Greece: Evidence and policy recommendations for the future
December 2023
New technologies transform public policies and the services provided to citizens, contributing significant added value to them individually or collectively. The same applies to the case of Artificial Intelligence (AI) in Tax Administration (TA). Contemporary TA integrates in its operation a number of algorithmic applications in high impact areas of taxation. This paper aims to analyze Greek taxpayers’ attitudes...
Financial accountability mechanisms in local governments in Uganda: A case of Kabale District Local Government
November 2023
The purpose of the study is to present financial accountability mechanisms in local governments, with reference to Kabale district local government. A cross-sectional research design, which used both quantitative and qualitative approaches to collect and analyze data, was adopted. Both simple random and purposive sampling techniques were used to select 117 respondents from 174 subjects. Questionnaires and personal...
Migrant remittances, financial market development, and per capita real growth in sub-Saharan Africa
July 2023
The inflow of migrant remittances to developing economies in the recent past has been one of the most topical issues discussed in growth literature due to the increasing volume, stable nature, and capacity to enhance growth. This study examines the effect of migrant remittances and financial market development, on per capita real growth in sub-Saharan Africa (SSA). Data from twenty-seven African countries between the...
CPA’s perception(s) regarding the Covid-19 crisis: A questionnaire development and validation
July 2023
The purpose of this study is to develop a valid and reliable questionnaire concerning the Certified Public Accountants’ (CPA) perception(s) regarding the Covid-19 pandemic and to provide insights into this issue. A questionnaire was developed combining the key aspects of professional guidelines, prior literature, and experts’ opinions. Our study focuses on the perceptions of Greek CPAs, ensuring the validity...
To cancel debt or not to cancel debt: Evaluation of debt cancellation or provide a tax credit
July 2023
U.S. students are facing unprecedented student loan debt levels, roughly $1.75 trillion. The Biden Administration is proposing a debt relief program that will cancel student loan debt up to $20,000 for Pell Granted individuals. However, the current plan has faced substantial legal challenges and political pressure, and as suggested, it could increase the current inflation crisis. However, the size of the inflation...
Cash flow effect and financial performance of quoted oil and gas sector 2013-2022: Evidence from Nigeria
July 2023
The study aimed to explore the impact of cash flow on the financial performance of publicly listed oil and gas companies in Nigeria. An ex post facto research design was employed for this investigation. The study's focus was on the seven oil and gas companies listed on the Nigerian Exchange Group (NGX) as of December 31st, 2022, which constituted the population and sample due to its manageable size. The time frame...
Signaling, auditing fees, and earnings surprise before and after split-share structure reform in China
June 2023
In China, the split-share structure reform (SSR) has many benefits in helping decrease agency costs and normalise the stock markets. This paper explores the specific effects of this policy on firms’ signalling behaviour, audit fee charges and the meeting or beating earnings expectation (MBE) strategy through empirical research into the relations of these three subjects, combined with a cross-sectional analysis of...
Determinants of business tax compliance: A case study of Togo
June 2023
The results of a survey conducted by the Office of Togolese Revenue (OTR) in 2019, which covered 413 formal firms, show that several factors are key determinants of businesses' willingness to pay taxes. These include appreciation of tax fraud, amendment of tax laws, tax knowledge, tax beneficiaries, bribes, severity of penalties, legitimacy of customs duties, appreciation of tax amount, tax burden, legitimacy of...
Influence of computer literacy levels on tax compliance among Harare central business district small and medium enterprises
June 2023
The goal of this research is to ascertain the influence of computer literacy levels on tax compliance among Harare central business district small and medium enterprises. The research employed a survey descriptive research approach, in which primary data collection methods and self-administered questionnaires were used to collect quantitative data and 13000 SMEs were the intended audience. Using stratified random...
The effect of tax cuts and jobs act on corporate debt ratios
January 2023
The Tax Cuts and Jobs Act (TCJA), effective on December 22, 2017, is the most comprehensive overhaul of the U.S. tax code in the last 30 years. Historically, when corporate tax rates are high, the interest deduction on debt is greater, thereby reducing firms’ taxable income. However, with the new reforms significantly reducing corporate tax rates, the deductibility of the interest is no longer as favorable. In...
Compliance during the COVID-19 pandemic: Knowledge of tax relaxation, completeness of documents and their socialisation
January 2023
The study aimed to determine the role of document completeness as a moderating variable in the relationship between knowledge of tax relaxation and taxpayer compliance and the relationship between tax relaxation policy socialisation and Small and Medium Enterprises (SMEs) taxpayer compliance registered at the North Malang - East Java - Indonesia Primary Tax Service Office. The moderation test in this study used WarpPLS,...
Trend analysis of the immediate post-adoption effects of IFRS 9: An emerging market evidence
December 2022
IFRS 9 is a global standard whose impact is expected to vary depending on banks’ credit risk approach, size, and country of incorporation. Therefore, it is imperative to study the implementation effects of IFRS 9 in all regions in which IFRS 9 has been implemented. This paper examines the first-time post-adoption effects of IFRS 9 in the Ghanaian banking sector and addresses the gap in empirical academic...
Do peers matter for tax saving?
October 2022
This study aims to investigate if peers’ tax-saving success influences a firm’s tax aggressiveness. Relying on the inter-dependence amongst firms, the proposition that a firm would change its tax payment decisions is when it observes that its peer group achieves tax-saving success. A peer group was defined as the five firms most similar in size to the focal firm in the same industry. The authors examine...
Information collection concern, procedural justice, and intention to use online tax software: A process model
October 2022
The purpose of this research is to investigate the relationships among the privacy concern for information collection, procedural justice, and intention to use online tax preparation software to file tax returns. Both experimental design and survey data were utilized in this study. The experiment treatment is a privacy policy/statement that presents the procedures that the online tax software companies may use to...
Redefining the taxpayer and tax administrator relationship in Nigeria: A relational agency model perspective
October 2022
While revisiting the agency theory and how it models the relationship between a principal and an agent, we assess, through participant observation, the optimal contract form for the ubiquitous relationship, where a principal, delegates work to an agent. This forms the basis of the study, as it attempts to redefine the relationship between the taxpayer and the tax administrator. This research is an attempt to reverse the...
Practices for negotiating tax debts successfully: Exploration of offer in compromise judicial tax court case decisions
September 2022
Settling tax debts with the U.S. Internal Revenue Service (IRS) as a service to accounting clients is categorized among the high-level negotiations skills widely sought from accounting graduates by employers. Through purposive sampling and analysis of 272 federal tax court cases decided between 2004 and 2021, this paper proposes to elucidate effective tax debt negotiations techniques. Judicially accepted and rejected...
Examination of confidence levels of taxpayers transitioning to making tax digital by industry sector in the UK
September 2022
The purpose of this study is to utilise social cognitive theory to investigate and establish through empirical study, the confidence levels of taxpayers with ‘Making Tax Digital’ and further to facilitate an assessment of the readiness of taxpayers to be compliant with making tax digital requirements by industrial sector. This study used a survey instrument to collect data from 202 businesses in the...
Page 1 of 5, showing 50 records out of 231 total, starting on record 1, ending on 50
