JOINT AUDIT AND TAX FRAUD: Case of listed american companies
Article in Press
This study explores the impact of joint auditors on tax evasion practices, guided by agency theory and stewardship theory. Our research utilizes a dataset of 225 observations from 27 publicly traded U.S. companies, analyzed through binary logistic regression to assess the relationship between joint auditing and tax evasion. The results indicate that U.S. companies listed on stock exchanges with joint auditors are...
Article in Press
This study aims to determine the factors that can push economic actors in this case, VSEs to adopt tax compliance behaviors in Cameroon. To achieve this objective, we opted for a hypothetico-deductive approach. To do this, we tested data collected from a self-administered questionnaire with 300 taxpayers. Through a principal component analysis integrating the KMO test associated with a correlation test and using the SPSS...
Article in Press
Developing countries are characterized by a low level of tax compliance arising from weaknesses in tax administration and trust deficits. This poses a critical challenge toward the attainment of developmental goals. This paper provides a concise survey of a number of theoretical and practical aspects of the operations of a personal income tax (PIT). It is intended to be neither comprehensive in its coverage of topics nor...
BUTTERFLY INFLATIONARY EFFECTS OF MULTIPLY POLICE CHECK-POINTS
Article in Press
There exists established research evidence of multiple police-check-points in the South East of Nigeria. Current research objective is to find out effects of these choking Police Check Points on the butterfly inflationary trends in the Nigerian Economy. It is a ripple effect of insignificant variable in one economic area that had a very significant effect in the whole and /or another section(s) of the populace. Data were...
Effects of Local Revenue on Local Welfare Maximization in Ghana.
Article in Press
Maximization of local welfare required sound generation of revenue from the sub-national governments. Unfortunately, the process of fiscal devolution maximizing local welfare has been slow, especially in Africa. This study, therefore, examined the effect of internally generated funds (IGF) on local welfare maximization at the sub-national level using secondary data from 2003 to 2020. The study employed trend analysis and...
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This paper examines the significance of Firm Age on Environmental Disclosure of listed Oil and Gas Marketing Companies in Nigeria. It adopts a longitudinal research design. And it uses a sample of 10 oil and gas marketing companies from the total study’s population of 11 oil and gas marketing companies listed on the Nigeria Exchange Group for a period of 10 years ranging from 2011 and 2020. Method of data collection is...
Article in Press
This study evaluates the impact of political stability, corruption, and economic and population growth on tax collection in five (5) East African countries from 2000 to 2019. The Fixed Effect Model is used to analyze the impact of economic and population growth, corruption, and political stability on these countries' tax to GDP ratios, based on the Hausman test. The findings show that economic growth and political...
COMPLEXITY OF COSTING SYSTEMS, INTEGRATED INFORMATION TECHNOLOGY AND RETAIL INDUSTRY PERFORMANCE
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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 consideration each unique goals...
STUDY ON THE MONITORING ROLE OF INSTITUTIONAL INVESTORS IN DETERRING ACCOUNTING FRAUD
Article in Press
The topic about institutional investor being a monitoring role has been widely discussed but different results exist in previous empirical studies. Along with their progressively development, institutional investors are now playing more important role in Chinese capital market. Using samples from Chinese capital market, this paper collects fraud data and data of mutual funds’ ownership in listed firms between 2008 and 2015...
IMPACT OF MAKING TAX DIGITAL ON SMALL BUSINESSES
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Making Tax Digital (MTD), an initiative announced in 2015 by MP George Osborne in his autumn statement, brings with it the most impactful change to the UK tax administration for a generation. The Making Tax Digital vision aims to revolutionise the way businesses, landlords, individuals, and tax accountants interact with Her Majesty’s Revenue and Customs (HMRC). Making Tax Digital is intended to aid the government’s tax...
The nexus between bank size and financial performance, does internal control adequacy matter?
Article in Press
The economic development of any nation is largely dependent on the stability of the nation’s banking industry, because the industry promotes the savings culture of the public, aids capital funding, implements the monetary policy of a country and promotes the facilitation of international trade. Therefore this study examined the effect of bank size on the financial performance of listed Deposit Money Banks in Nigeria...
Article in Press
The paper examined the influence of tax understanding and tax awareness in relation with tax complianc in Nakawa division, Kampala district, Uganda, while considering the moderating role of public trust. A cross sectional research design has been adopted for this study. Using both convenient (for SMEs) and purposive sampling (for the respondents) methods, data has been obtained using a questionnaire from 120 Small and...
Article in Press
Given the importance and role of taxation in the economic development of any country, designing a model for tax compliance of companies in the Iranian tax system is essential. In the first part of the research, using the Grounded Theory, interviewed 25 financial experts including (faculty members of accounting and taxation in universities, financial managers, senior auditors, supervisors) whose work experience is between 5...
Article in Press
The purpose of this study is to establish a literature review on corporate governance, corporate finance and innovation, demonstrating how various corporate governance structures internally can be variables of innovation in an organization. The study design is a theoretical review of studies conducted about corporate governance, corporate finance and innovation. The research is conducted by investigating ownership...
Independence factors influencing Audit Expectation Gap in Listed Deposit Money Banks in Nigeria
Article in Press
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 drawn on a five point likert scale...
Behavioral Factors Influencing Individual Investment Decision; North Gondar Zone, Ethiopia
Article in Press
This study aimed to examine behavioral factors influencing investment decision of individual investors in North Gondar zone namely, availability bias, overconfidence, representativeness bias, mental accounting bias, loss aversion bias, regret aversion bias and herding behavior. The study employed an explanatory research design with a target population of individual investors who invested their money in manufacturing, trade...
Internal Control over Cash: - Empirical Evidence from Wegagen Bank Hossana Branch
Article in Press
The internal control over cash has a great role in cash management of financial institutions. Despite its significant, it is not studied still in Wegagen Bank Hossana Branch. We analyzed internal control over cash by using primary data collected from a sample of 6 selected respondents (employees) in Wegagen Bank Hossana Branch. The non-probabilistic sampling technique such as purposive and...
Is Blockchain Technology a solution to tax evasion and tax avoidance in Botswana in Africa?
Article in Press
Over the past years, blockchain technologies have surged into debate about the future of tax and tax transactions. Its application is not well understood especially in developing countries. This study aims at assessing the use of blockchain in Botswana in SADC as an instrument to fight corruption, tax fraud and evasion. This study consulted several articles and official documents. In this study, it was revealed that there...
Isomorphic Forces, Tax Fairness, Strategic Responses and Tax Compliance: Evidence from SMEs in Ghana
Article in Press
This paper examines the association between isomorphic forces, tax fairness, strategic responses, and tax compliance of small and medium scale enterprises in Ghana. Although the mobilization of domestic tax revenue to embark on crucial developmental projects has been a preoccupation of every government, there is paucity of studies that systematically investigate the institutional dimensions and socio-economic factors that...
Article in Press
With the Nigerian manufacturing industry in focus, this paper conceptually addresses the strategic process and prospects of competitor accounting for sustainable industrial advantage. Conventional empirical segments such as materials and methods, results and discussion, as well as conclusions are not tenable herein. Rather, the perspectives strategically underscored are competitor accounting concept, market share target,...
EVALUATION OF CREDIT RISKS IN LOAN PERFORMANCE OF MICROFINANCE BANKS
Article in Press
Microfinance banks in most world economies are dominant as financial institutions providing loans to business owners compared to any other financial institution. However, credit provision requires due attention as credit risk management is one of the critical aspects and challenges faced by microfinance banks. This study examines the role of credit risk management on loan performance in microfinance banks in Ota, Ogun...
TAXATION FOR SUSTAINABLE DEVELOPMENT IN DEVELOPING ECONOMIES
Article in Press
This paper aimed at stretching the point that taxation is the most important and most durable revenue source to be used by any serious government as it pursues the achievement of sustainable economic development. It is also the most important instrument for bridging the “gap†between the rich and the poor and for ensuring economic stabilization and control of consumption behavior of individuals and the productive...
Impact of tax revenue on economic development in Nigeria
Article in Press
The study examined the impact of tax revenue both oil and non-oil on the economic development in Nigeria. Data used for the study was secondary data which is for a period between 2011-2017 and was sourced from the database of Federal Inland Revenue Service (FIRS) and the United Nation Human Development Report 2018. The foundation for the theoretical framework of the study is Human Development Theory. Multiple regression...
Article in Press
The aim of this study was to examine the relationship between financial performance and stock returns for firms listed at the Nairobi Securities Exchange (NSE). The study used a descriptive research design and targeted a population of 67 firms listed at the NSE. The study used only secondary data, which covered a period of 5 years from 2011 to 2015. The study employed Ordinary Least Square (OLS) Regression method to...
Towards a post- revolutionary Islamic concept of taxation in Tunisia
Article in Press
This research focuses on studying and analyzing how far the establishment of a system for optimal retrieval, and dual based on two pillars, tax and Zakah allows to increase the tax revenue of the country. Thus, this study allows us to identify a set of factors that characterize the quality of the tax system (simplicity, equity, efficiency and fiscal neutrality) and may influence the country's tax revenues. We will try,...
TRANSFER PRICING IN INDIA - EMPIRICAL STUDY
Article in Press
The growth in number and size of MNCs has brought a number of opportunities, a part from faster economic development. At the same time, the MNCs have also brought a number of problems to face. The scope of MNCs has widened in recent years so much that now more than 60% of the international transactions of the globe belong to MNCs. This has constrained the governments to keep in place proper mechanism to plug the leakage of...
Article in Press
This study examines firm social and environmental disclosure, and holistic growth using the Positive Accounting Theory. Specifically, the study investigates the relationship that exists between firm social responsibility and return on asset, leverage, as well as firm size. The data for this study were collected from secondary source which were obtained from the audited financial statements as well as accounts of the...
TAX TREATMENT OF RECHARGES UNDER TURNOVER ASSESSMENT UNDER THE COMPANIES INCOME TAX ACT
Article in Press
The object of this article is to examine an issue that has caused so many controversies in Nigeria in the last decade i.e. Tax Treatment of Recharges on Assessment based on Turnover in cross border transactions. The Federal Inland Revenue Service (FIRS) has the discretion to subject a fair and reasonable percentage of the Turnover of a company to tax at the rate of 30% thus giving rise to an effective tax rate of 6%. Where...
Article in Press
Purpose: The increasing need for improved quality of financial reporting is becoming a key challenge for stakeholders in the Nigerian corporate setting because of the consistent failure being witness by many organization. The presence of loan loss provision in the banking sector has paved way for managers to manipulate accounting earnings which has compel the need for this research in order to examine factors that could...
Article in Press
The study focused on tax audit and tax compliance, so as to be able to determine how tax compliance is influenced by tax audit. The population was a hundred persons comprised of staff forty staff of the Edo State Federal Inland Revenue Service (FIRS), forty civil servants and twenty private practitioners. Sample size was determined using the Yamane (1967) formula. Data was gathered by means of questionnaire distributed...
Article in Press
The purpose of this study is to explore the current status of the collection of Corporate Income Tax (CIT) in the Large Taxpayer Office of the Afghanistan Revenue Department (ARD) as well as suggestions for future improvement. Also, certain aspects of social and economic development in Afghanistan during the recent years would also be covered in the discussions due to their contributing effects on the current status. The...
Article in Press
Today one of the most common and popular investment methods in the society is purchasing different companies’ shares by natural persons and legal entities. So having proper and in time information is one of the basic requirements to insure investment and its profitability especially in the coming years. The companies’ managers also need tools to transfer information and their future goals to shareholders and investors....
AUDIT EXPECTATION GAP: REALITY BETWEEN STANDARDS AND SOCIETY VIEW
Article in Press
This paper provide a critical assessment of the position of the relevant laws and standard with respect to how auditing engagement ought to be technically and what the common man thick as it should be doing. Auditing is an assurance service provide by professional accountant to express opinion as to the “true and fair view†of his client financial statement. This is achieved by taken into consideration the provision of...
THE EFFECT OF SOME SELECTED FORM OF TAXES ON THE GROSS DOMESTIC PRODUCT OF NIGERIA
Article in Press
To finance the expenditure side of the budget, government just like individuals and firms needs revenue. Government receipts may include taxes, charges or borrowing. Various forms of taxes constitute major source of government revenue. This study investigated the effect of some forms of taxes on the growth of the Nigerian economy spanning from 1981 to 2013. The objective of the study is to examine the long run and short...
Article in Press
Self assessment system used in Indonesia to provide more flexibility for taxpayers to calculate, pay, and report its own taxation liabilities. It is pointed out will encourage taxpayers to make tax, It is allegedly going to encourage taxpayers to make tax planning, so that the tax on companies will be relatively small. This study tried to assess the effect of the Good Corporate Governance implementation on Tax Planning...
Article in Press
The main purpose of this study was to evaluate the effectiveness of internal control systems of Komfo Anokye Teaching Hospital. A simple random sampling technique was used to select 80 respondents for the study.. Data was collected through questionnaires and descriptice statistics was used to analytical tool for the study. It was revealed from the study that, the control environment at KATH was very effective as majority...
Article in Press
The objective of this paper is to examine the factors that determine whether a tax payer would evade tax. It also seeks to explore the mediating role of tax education in the relationship between traditional, institutional, socio-cultural factors and tax evasion. A cross-sectional survey was use for the study. Using structural equation modelling with bootstrapping analysis, data from a sample of 1,052 tax payers, drawn from...
SOVEREIGN TREASURY SOLVENCY AND FINANCIAL PERFORMANCE MANAGEMENT IN NIGERIA
Article in Press
The paper assessed sovereign treasury solvency and financial performance management in Nigeria from 1999 through 2016. The aim is to determine the degree of solvency in Nigeria’s sovereign treasury. Ex-post ‘facto’ empirical analysis is the research method was employed. It employed financial analysis with financial performance indicators; descriptive statistics, econometric evaluation processes, and combined...
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