Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009

JAT Articles in press

The composition of board of directors and performance: Impact of the political experience after the Tunisian revolution

Article in Press

This paper investigates the impact of the 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 the period 2012-2018....

Author(s):Yosr Hrichi and Wided Bouain

Internal audit as an optimization tool for educational monitoring organizations

Article in Press

Organizations that oversee education institutes contribute to the quality of education. Audit as a tool can support the optimization of processes for these organizations. However, literature was scarce regarding audit in educational monitoring organizations. This research, attempts to understand the position that audit holds in educational monitoring and how it optimizes their processes. A questionnaire based in audit...

Author(s):Lazos Grigoris, Karagiorgos Alkiviadis, Stavropoulos Antonios, Karagiorgou Dimitra, Hatzakis Nikos

Determinants of Automated Teller Machine Deployment in Commercial Banks of Ethiopia

Article in Press

The increasing development of transaction technology investment in the financial sector of the national economy especially Automated Teller Machine (ATM) in Ethiopia banking industry is below customers demand. The availability and deployment of ATM in Ethiopia is low-level compared to the fast growing urban population. Thence, the prime objective of this study is to investigate the factor affecting for ATM deployment in...

Author(s):University of Gondar

The influence of mental accounting, perceived trust and power of revenue authorities on tax Compliance among SMEs in Zimbabwe

Article in Press

The study focuses on the influence of mental accounting, perceived trust and power of revenue authorities on tax compliance among the self-employed tax payers in Zimbabwe. To the best of the researchers’ knowledge there are no studies that have looked at the relationships among these variables in Africa and particularly in a Zimbabwean context. This study is relevant given the perennial negative variances between the...

Author(s):Graduate School of Business Leadership, Midlands State University, Zimbabwe

ECONOMY -WIDE IMPACT OF TAX REFORM IN ETHIOPIA: A RECURSIVE DYNAMIC GENERAL EQUILIBRIUM MODEL

Article in Press

This paper examined the macroeconomic influence of tax reform on the Ethiopian economy using the Dynamic Computable General Equilibrium model. It utilized the updated 2009/10 Ethiopian Social Accounting Matrix (SAM) from 2005/06 developed by Ethiopian Development Research Institute (EDRI). To investigate the impact of tax reform on the Ethiopian economy different simulations were made the turn by turn. First, a reduction...

Author(s):

Closed form solution for the valuation of deferred tax assets

Article in Press

Deferred tax asset (DTA) is a tax/accounting concept that refers to an asset that may be used to reduce future tax liabilities of the holder. In the banking sector, it usually refers to situations where a bank has either overpaid taxes, paid taxes in advance or has carry-over of losses (the latter being the most common situation). In fact, accounting and tax losses may be used to shield future profits from taxation,...

Author(s):João Marques Silva, Nuno Souto, José Azevedo Pereira

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...

Author(s):Abraham Tessema Handalo and Elelete Gebre

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...

Author(s):Munjeyi, E

Impact of Capital Structure on Financial Performance of Selected Quoted Food and Beverages Manufacturing Industries in Nigeria

Article in Press

The major financing decision is the capital mix employed by corporate entity. It affects the determination of the returns accrued to providers of capital as the primary objective of a corporate entity is anchored on the maximization of the wealth of its shareholders. In order to determine the blend of financial capitals that maximizes firm’s performance, this study therefore investigates the impact of capital structure on...

Author(s):Sunday David ADEOYE and Samson Olusola OLOJEDE

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...

Author(s):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 motivate the individual to honor their tax obligation. In addition, despit

COMPETITOR ACCOUNTING IN NIGERIAN MANUFACTURING COMPANIES: STRATEGIC PROCESS AND PROSPECTS FOR INDUSTRIAL ADVANTAGE

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,...

Author(s):JOHN OHAKA and LAWRENCE ADUE

The Level of Voluntary Disclosure in the Annual Reports of Listed Corporations in Fiji; a Case Study of South Pacific Stock Exchange Listed Corporations

Article in Press

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...

Author(s):Sheikh Ali Tanzil

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...

Author(s):Ngwama Justice Chidi

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...

Author(s):Kabiru Isa Dandago

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...

Author(s):Ellawule Abdulhamid

RELATIONSHIP BETWEEN FIRMS’ FINANCIAL PERFORMANCE AND STOCK RETURN FOR FIRMS LISTED AT NAIROBI SECURITIES EXCHANGE

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...

Author(s):Ndirangu Ngunjuri and James M. Karanja.

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,...

Author(s):Souhir ABID and Saïda DAMMAK

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...

Author(s):Jabiulla

Social and environmental disclosures and holistic growth in the positive accounting theory (pat) view

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...

Author(s):Fasua Henry Kehinde

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...

Author(s):Ukpebor Maxwell

MODERATING EFFECT OF AUDIT COMMITTEE ON THE RELATIONSHIP BETWEEN BOARD DIVERSITY AND EARNINGS MANAGEMENT OF BANKS IN

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...

Author(s):FAROUK ADEIZA MUSA and Aminu Isa Muhammad

Tax Audit and Tax Compliance

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...

Author(s):ALADE Felix Ogheneochuko

Corporate income tax (CIT) collection in large taxpayer office Afghanistan revenue department current status and economic growth for improvement

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...

Author(s):NAWAZ RAB

Investigating the relation between dividends with expected future earning in food industrial companies listed in Tehran Stock Exchange from 2007 to 2013

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. The...

Author(s):sudabeh Mahmoodian

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...

Author(s):CHABBAL ABUBAKAR YERIMA

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...

Author(s):Mamidu Aruna Ishola

THE ROLE OF ACCOUNTING CONSERVATISM ON THE EFFECT OF GOOD CORPORATE GOVERNANCE TO TAX PLANNING: MANUFACTURING COMPANY GO-PUBLIC IN INDONESIA

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...

Author(s):Kiswanto Kiswanto

Internal controls systems in Teaching Hospitals in Ghana: Evidence from Konfo Anokye Teaching Hospital

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...

Author(s):ALFRED BASSAW MORRISON and KWAME OKPEDEE ATTRAMS

Determinants of tax evasion in the developing economies: the case of Ghana. A Structural Equation Model Approach

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...

Author(s):Richard Oduro, Michael Amoh Asiedu and Rev. George Tarkie

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 multiple...

Author(s):Kris Nedum Allens Alozie

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