October 2022

Do peers matter for tax saving?

This study aims to investigate if peers’ tax-saving success influences a firm’s tax aggressiveness. Relying on the inter-dependence amongst firms, the proposition that a firm would change its tax payment decisions is when it observes that its peer group achieves tax-saving success. A peer group was defined as the five firms most similar in size to the focal firm in the same industry. The authors examine...

Author(s): Xiaojun Lin, Rong Huang, Xunzhuo Xi and Feng Tang

October 2022

Information collection concern, procedural justice, and intention to use online tax software: A process model

The purpose of this research is to investigate the relationships among the privacy concern for information collection, procedural justice, and intention to use online tax preparation software to file tax returns. Both experimental design and survey data were utilized in this study. The experiment treatment is a privacy policy/statement that presents the procedures that the online tax software companies may use to...

Author(s): Xiaoyan Chu, Xun LI, Jeffrey J. Haynie and Yu Zhang

October 2022

Redefining the taxpayer and tax administrator relationship in Nigeria: A relational agency model perspective

While revisiting the agency theory and how it models the relationship between a principal and an agent, we assess, through participant observation, the optimal contract form for the ubiquitous relationship, where a principal, delegates work to an agent. This forms the basis of the study, as it attempts to redefine the relationship between the taxpayer and the tax administrator. This research is an attempt to reverse the...

Author(s): Muritala Awodun, Olateju Somorin and Saka Olokooba

December 2022

Trend analysis of the immediate post-adoption effects of IFRS 9: An emerging market evidence

IFRS 9 is a global standard whose impact is expected to vary depending on banks’ credit risk approach, size, and country of incorporation. Therefore, it is imperative to study the implementation effects of IFRS 9 in all regions in which IFRS 9 has been implemented. This paper examines the first-time post-adoption effects of IFRS 9 in the Ghanaian banking sector and addresses the gap in empirical academic...

Author(s): Taylor Daniel