Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 211

Full Length Research Paper

Taxation efficiency and accounting assisted transparency, insight into a European framework

Karagiorgos Alkiviadis
  • Karagiorgos Alkiviadis
  • Department of Business Administration, School of Economics and Business Administration, International University of Greece.
  • Google Scholar
Lazos Grigorios
  • Lazos Grigorios
  • Department of Economics, School of Economics and Business Administration, International University of Greece, Greece.
  • Google Scholar
Leontiadis Nikolaos
  • Leontiadis Nikolaos
  • Department of Business Administration, School of Business Administration, University of Macedonia, Macedonia.
  • Google Scholar


  •  Received: 21 December 2019
  •  Published: 31 January 2020

References

Anderson C (2018). The Effect of Mandatory Adoption of IFRS on Transparency for Investors. Available at: 

View

 

Bacanu MN (2016). Comparative study regarding the taxation objectives and the accounting objectives - domains of influence in the economic circuit. Theoretical and Applied Economics 23:43-52.

 
 

Barth ME, Konchitchki, Y, Landsman WR (2013). Cost of Capital and Earnings Transparency. Journal of Accounting and Economics 55(2-3):206-224.
Crossref

 
 

Belz T, von Hagen D, Steffens C (2019). Taxes and firm size: Political cost or political power? Journal of Accounting Literature 42:1-28.
Crossref

 
 

Bhat G, Callen JL, Segal D (2016). Testing the Transparency Implications of Mandatory IFRS Adoption: The Spread/ Maturity Relation of Credit Default Swaps. Management Science 62(12):3472-3493.
Crossref

 
 

Blake J, Akerfeldt K, Fortes HJ, Gowthorpe C (1997). The relationship between tax and accounting rules‐the Swedish case. European Business Review 97(2):85-91.
Crossref

 
 

Bollen KA (1989). A new incremental fit index for general structural equation models. Sociological Methods and Research 17(3):303-316.
Crossref

 
 

Brock G (2011). Reforms to global taxation and accounting arrangements as a means of pursuing global justice. Global Social Policy 11(1):5-21.
Crossref

 
 

Bushman RM (2016). Transparency, Accounting Discretion, and Bank Stability. FRBNY Economic Policy Review 22(1):129-149.

 
 

Bushman RM, Piotroski JD, Smith AJ (2004). What determines corporate transparency? Journal of Accounting Research 42:207-252.
Crossref

 
 

Canibano L, Ucieda JL (2006). Accounting and Financial Reporting in Spain. In McLeay S (ed.), European Accounting Regulation, London, MacMillan.

 
 

Christian - Aid (2009). False Profits: Robbing the poor to keep the rich tax-free. London: Christian - Aid. Available at: 

View

 
 

Clausing K (2015). The Effect of Profit Shifting on the Corporate Tax Base in the United States and Beyond. 
Crossref

 
 

Cojocari V, Cojocari T (2014). Accounting and taxation aspects regarding the depreciation of fixed assets in the agri-food enterprises of the Republic of Moldova. Scientific Papers Series Management, Economic Engineering in Agriculture and Rural Development 14(2):77-80.

 
 

Crivelli E, De Mooij RA, Keen MM (2015). Base erosion, profit shifting and developing countries (No. 15-118). International Monetary Fund.
Crossref

 
 

Cuzdriorean DD, Albu CN, Albu N (2012). The relationship between accounting and taxation - The Romanian accounting environment. The Annals of the University of Oradea 1:894-900.

 
 

Duffie D, Lando D (2001). Term structures of credit spreads with incomplete accounting information. Econometrica 69(3):633-644.
Crossref

 
 

Eilifsen A (1998). Auditing Regulation and the Statutory Auditor's Responsibilities in Norway. The European Accounting Review 4:709-722.
Crossref

 
 

Ellul A, Jappelli T, Pagano M, Panunzi F (2011). Transparency, Tax Pressure and Access to Finance. Review of Finance 20(1):37-76.
Crossref

 
 

Feld LP, Frey SF (2007). Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation. Law and Policy 29(1):102-120.
Crossref

 
 

Francis JR, Martin X (2010). Acquisition profitability and timely loss recognition. Journal of Accounting and Economics 49:161-178.
Crossref

 
 

Gallegro I (2004). The accounting and taxation relationship in Spanish listed firms. Managerial Auditing Journal 19(6):796-819.
Crossref

 
 

Gogol TA (2016). Accounting and Taxation, and their Impact on the Development of Small Business in Developed Countries. Scientific bulletin of Pilissia 4(8):257-261.

 
 

Grosanu A, Rachisan PR, Berinde SR (2012). Creative Accounting, an expression of the disconnection between accounting and taxation. Annales Universitatis Series Oeconomica 14(1):66-72.

 
 

Haynes T, Sen S, Schoenefeld D, Wainwright R (1995). Evolving a team. In Working notes for the AAAI symposium on genetic programming pp. 23-30. Available at: 

View

 
 

Hlaciuc E, Socoliuc M, Mates D (2010). The IAS/IFRS standards system between harmonization and deformity. Oradea University Annals, Economical Science Series Tom 19(2):868-874.

 
 

Kirchler E, Hoelzl E, Wahl I (2008). Enforced versus voluntary tax compliance: The "slippery slope" framework. Journal of Economic Psychology 29(2):210-225.
Crossref

 
 

Lang M, Lins KV, Maffett M (2012). Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most. Journal of Accounting Research 50(3):729-774.
Crossref

 
 

Lepadatu G, Ioanscu V, Mersoiu I, Barladeanu D (2014). The future of the correlation between taxation and accounting in the era of globalization. Knowledge Horizons- Economics 6(3):27-30.

 
 

Lois P, Drogalas G, Karagiorgos A, Chlorou A (2019). Tax compliance during fiscal depression periods: the case of Greece. Euromed Journal of Business 14(3):274-291.
Crossref

 
 

Lynn MR (1986). Determination and quantification of content validity. Nursing Research 35(6):382-386.
Crossref

 
 

Makkawi B, Schick A (2003). Are auditors sensitive enough to fraud?. Managerial Auditing Journal 18(6/7):591-598.
Crossref

 
 

Miller MC (1999). Auditor liability and the development of a strategic evaluation of going concern. Critical Perspectives on Accounting 10(3):355-375.
Crossref

 
 

Muehlbacher S, Kirchler E (2010). Tax Compliance by Trust and Power of Authorities. International Economic Journal 24(4):607-610.
Crossref

 
 

Nias Ahmad MA, Smith M, Ismail Z, Djajadikerta H, Roni MSMM (2016). Computerised Accounting Information Systems and Firm Performance: The Mediating Role of Transparency. In: Abdullah M, Yahya W, Ramli N, Mohamed S, Ahmad B (2014). Regional Conference on Science, Technology and Social Sciences (RCSTSS 2014). Singapore: Springer. 
Crossref

 
 

Nurnberg H (2006). Perspectives on the Cash Flow Statement under FASB Statement No. 95. Columbia University Libraries. 

 
 

Panel M (2015). Illicit Financial Flow. Report of the High Level Panel on Illicit Financial Flows from Africa. In Commissioned by the AU/ECA Conference of Ministers of Finance, Planning and Economic Development.

 
 

Richard J (2012). The Victory of the Prussian Railway "Dynamic" Accounting Over The Public Finance And Patrimonial Accounting Models (1838-1884): An Early Illustration Of The Appearance Of the Second Stage Of Capitalist Financial Accounting And A Testimony Against The Agency And the Market For Excuses Theories. Accounting Historian Journal 39(1):91-126.
Crossref

 
 

Sikka P (2017). Accounting and Taxation: Conjoined twins or separate siblings?. Accounting Forum 41(4):390-405.
Crossref

 
 

Slemrod J (2007). Cheating ourselves: the economics of tax evasion. Journal of Economic Perspectives 21(1):25-48.
Crossref

 
 

Strapuc C, Cazacu N (2016). Interaction between accounting and taxation- Temporal and spatial milestones. The USV annals of Economics and Public Administration 16(1):199-205.

 
 

Torgler B, Schneider F (2005). Attitudes towards paying taxes in Austria: An empirical analysis. Empirica 32:231-250.
Crossref

 
 

Vyas D (2011). The timeliness of accounting write- downs by U.S. financial institutions during the financial crisis of 2007-2008. Journal of Accounting Research 49(3):823-860.
Crossref

 
 

Waltz RE, Candy J, Hinton FL, Estrada-Mila C, Kinsey JE (2005). Advances in comprehensive gyrokinetic simulations of transport in tokamaks. Nuclear Fusion 45(7):741.
Crossref

 
 

Wang X (2010). Tax Avoidance, Corporate Transparency, and Firm Value. Dissertation. The University of Texas.
Crossref

 
 

Ye Q, Gao J, Zheng W (2018). Accounting Standards, Earnings Transparency and Audit Fees: Convergence with IFRS in China. Australian Accounting Review 28(4):525-537.
Crossref