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Journal of Accounting and Taxation
Number of Followers: 5

This is an Open Access Journal

Open Access journal
ISSN (Online) 2141-6664
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Tax collection gaps and overdue tax debts: Greece, 2000-2019
- Abstract: This paper deals with the process of accumulating overdue tax debts in Greece and brings out its main features. It focuses on the consistently high collection gap ratios that have led to the accumulation of tax arrears and, although the role of tax administration and debt stock management are acknowledged as crucial factors in reducing the collection gap and the stock of arrears respectively...
  PubDate: Sat, 30 Apr 2022 00:00:00 +010
Impact of transfer pricing on revenue generation and debt profile in
Nigeria
- Abstract: Nigeria, a host to almost all the MNCs in the world, has continued to experience a significant loss in revenue through profit shifting techniques, which have increased public debt from N8.32 trillion in September 2013 to N36.3 trillion as at May 2021. The study aimed at examining the impact of transfer pricing on revenue generation and debt profile in Nigeria. Other objectives of this paper ...
  PubDate: Sat, 30 Apr 2022 00:00:00 +010
Complexity of costing systems, integrated information technology and
retail industry performance
- Abstract: The evolution of technology, mandated the innovation numerous and different functions within the economic unit. Cost systems are also included to these system upgrades, since detailed planning regarding expenses greatly impacts the economic stability and sustainability of an organization. Therefore, the combined utility derived from use of cost data and information systems; after taking into...
  PubDate: Thu, 31 Mar 2022 00:00:00 +010
The impact of leverage on earnings management and the trade-off between
discretionary accruals and real earnings management
- Abstract: This research studies the impact of leverage on the earnings management levels of firms and investigates the role it plays in determining the choice of earnings management methods utilized by managers. This study is conducted within the context of European countries. Multiple panel regressions are run with leverage against various measures of earnings management. The results indicate that le...
  PubDate: Mon, 28 Feb 2022 00:00:00 +010
Corporate governance of IPO enterprises with financial accounting fraud in
China’s growth enterprise market-A case study of ABC Group
- Abstract: This study focuses on analysing financial ratios to identify the companys (ABC Group) problems and the means by which financial fraud was committed. It proposes recommendations and solutions for the corporate governance of IPO enterprises in Chinas Growth Enterprise Market. This study finds that imperfect corporate governance led to financial fraud being committed by ABC Group. Many other IP...
  PubDate: Mon, 28 Feb 2022 00:00:00 +010
Non-conforming tax aggressiveness and earnings management: Evidence from
Greek public companies
- Abstract: The present paper examines the tax and financial reporting behaviour of Greek public companies after the adoption of International Financial Reporting Standards. Corporate tax aggressiveness is measured on the basis of tax audit data whereas the extent of financial earnings manipulation is captured by total and discretionary accruals. The findings suggest that earnings quality has deteriorat...
  PubDate: Mon, 28 Feb 2022 00:00:00 +010
The composition of board of directors and performance: Impact of the
political experience after the Tunisian revolution
- Abstract: This paper investigates the impact of directors political experience, acquired on the financial performance of listed companies, after the Tunisian revolution of 2011. We also emphasize the directors strategic experience, and the board of directors demographic and structural characteristics. Our data are based on a sample of 22 Tunisian companies listed on the Tunisian stock exchange during ...
  PubDate: Mon, 31 Jan 2022 00:00:00 +010
Effectiveness of fraud prevention and detection methods in the public
sector in Tanzania
- Abstract: Fraud prevention and detection methods in the public sector are vital for improved performance and service delivery in the public. However, in Tanzania, there is a paucity of knowledge on the effectiveness of these methods. The main objective of this study was to examine the effectiveness of fraud prevention and detection methods in the public sector, a case of Tanzania Rural and Urban Roads...
  PubDate: Mon, 31 Jan 2022 00:00:00 +010
An empirical study of the impact of VAT on the buying behavior of
households in the United Arab Emirates
- Abstract: Value added tax (VAT) discouraged consumption, encouraged savings, and generated higher economic growth. Evidence on the actual effectiveness of consumption taxes in changing the consumption patterns and stimulating savings is limited. This study used an ex-post facto research design to assess the impact of VAT on goods and services on the buying behavior of consumers in UAE. It analyzed the...
  PubDate: Mon, 31 Jan 2022 00:00:00 +010
Independence factors influencing audit expectation gap in listed deposit
money Banks in Nigeria
- Abstract: This study examines the effect of independence factors on audit expectation gap in listed deposit money banks in Nigeria. The population of the study comprises of the investors/shareholders, lenders and other creditors and a sample of 385 respondents was selected using Cohran sample size formula. The period under study is from January, 2012 to December, 2019. The study used a questionnaire d...
  PubDate: Mon, 31 Jan 2022 00:00:00 +010

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