July 2021
Influencing factors of accounting practices: a case study of New Zealand
Accounting practices in different countries influenced by several factors. This study has identified some factors those have a great impact on accounting practices in different countries. This study also explains the accounting practices in a specific country: New Zealand, which is one of the developed counties in the South Pacific Ocean close to Australia and a member of commonwealth countries. However, this study is a...
July 2021
The development of a scale to measure SMEs tax compliance in Nigeria: An adaptation of Fischer's model
This study aims to investigate the reliability and validity of a new version of the tax compliance scale. The new scale extended the Fischer’s et al model of tax compliance by drawing more constructs and question items from the theoretical literature review, empirical results of the previous studies and similar questionnaires from different countries. There were 39 question items refined through the process of the...
July 2021
Does the importance of relevance and faithful representation differ between GAAP and tax reporting? A discussion of the trade-offs between cash-basis, accrual-basis, and fair value accounting methods
This paper explains the trade-offs between the relevance and faithful representation of accounting information analyzed in the contexts of the cash-basis, accrual-basis, and fair value accounting methods used to prepare financial statements for Generally Accepted Accounting Principles (GAAP) and tax reporting. Discussion of the role of the relevance and faithful representation of accounting information is generally...
July 2021
Taxing the informal sector through presumptive taxes in Zimbabwe: An avenue for a broadened tax base, stifling of the informal sector activities or both
Domestic revenue generation occupies a central domain in most countries, leading to continuous mapping of strategies towards its enhancement. Taxation is a dependable and foreseeable avenue to generate revenue for governments to fulfil their key obligations of employment creation, economic growth and infrastructural development, poverty reduction and state security. Despite these plausible arguments, tax revenues are...
July 2021
Board size and firm performance in developing counties: Case of East Africa
The main objective of this study was to examine the influence of board size on the financial performance of listed companies within the East African Community (EAC) and make recommendations on the board size that can enhance company financial performance within the EAC. The research adopted a positivist paradigm in a quantitative analysis using non-probability sampling to select forty-two listed companies listed on the...
July 2021
An empirical investigation of the audit expectation gap: Evidence from Cameroon
Although the audit expectation gap has been subject to substantial research over the past two decades, it remains a controversial issue for the audit profession. This study, therefore, examines the existence of an audit expectation gap in Cameroon between auditors and users (accountants, bankers, and investors), assesses the dimensions of the gap, and relates the findings to prior findings on the expectation gap. A...
July 2021
Related party transactions and their association with earnings management – evidence of Hong Kong listed companies
This study empirically investigates whether related party transactions play an important role in earnings management in Hong Kong Stock Exchange, by using manually collected data comprising 1,278 firms’ yearly observations from all listed company on Hang Seng Composite Industry Indexes from 2016 to 2018. This study analyzes the three most frequent types of related party transactions, including related sales,...
July 2021
Achieving competitive advantage and financial sustainability through acquisition and restructuring strategies
Acquisition and restructuring strategies are some of the growth and retrenchment strategies that firms employ with the aim of achieving competitive advantage in form of superior financial sustainability position. In this study, we set out to provide a descriptive framework for acquisition and restructuring strategies as corporate level strategies and to investigate the ability of these strategies to help organizations...
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