Abbreviation: J. Account. Taxation
Start Year: 2009
Page 1 of 4, showing 20 records out of 70 total, starting on record 1, ending on 20
DOI: 10.5897/JAT2016.0232[Article Number: B27951F60318]
Inadequate cash flow constitutes the major reason for most corporate failures. However, absence of empirical evidence on value added tax (VAT) effect on corporate cash flow in different industries means that cash flow implications are often ignored by VAT policy makers. This study examines the relationship between VAT and firms’ cash flow in various sectors of the economy within the context of an emerging economy.... Read more.
DOI: 10.5897/JAT2016.0218[Article Number: CE8724258918]
This study examines the relationship between corporate tax avoidance (CTA), earnings management (EM) and corporate social responsibility (CSR) within a context of an emerging economy. The study employs system methods of moments (GMM) and logistic regression to establish whether firms in Ghana manage earnings and avoid tax to finance corporate social responsibility. The results show that almost all the firms sampled have... Read more.
DOI: 10.5897/JAT2015.0203[Article Number: CDE78C757567]
The aim of the present paper is to examine the association between corporate governance practices and the extent of tax evasion for the Greek listed companies when they operated in an accounting environment characterized by a high level of book-tax conformity. The results suggest that tax evasion is lower when the chairman of the board is also the owner of the company. A strong negative association is also reported... Read more.
DOI: 10.5897/JAT2015.0188[Article Number: 1F3FFE255383]
This work aimed at assessing the non- financial measures of performance of deposit money banks in Nigeria. The population of the study comprised the entire 21 banks listed on the Nigerian stock exchange as at December, 2013. The study employed expos - factor research design; data were collected from a sample of nine (9) deposits money banks. Content analysis method was employed, with the use of scoring and grading... Read more.
DOI: 10.5897/JAT2015.0192[Article Number: 91C432955386]
The study examines the effect of two instructional design formats on performance scores in introductory accounting when learning the accounting equation. The conventional split-source instructional design and the integrated instructional design were used in an experiment administered to two groups of students. Sixty-four students enrolled in introductory accounting participated in the study. Results of performance... Read more.
DOI: 10.5897/JAT2015.0182[Article Number: 9A5352054234]
The current study investigates the specific factors associated with internal audit effectiveness in the Greek business environment. Empirical evidence was collected by means of a mailed survey. Factor Analysis and regression analysis are used in order to illustrate the gathered information. The findings indicate that the main factors affecting internal audit effectiveness are: (1) quality of internal audit, (2)... Read more.
DOI: 10.5897/JAT2015.0186[Article Number: F54789B54236]
Changes in tax auditing procedures, tax administration and generally in tax policy have attracted the attention of researchers in recent years. The aim of this study is to examine the relationship between tax audit effectiveness, tax legislation and the use of specialized information system tools. We use the ability of public tax auditors to track tax infringements as a measure of tax audit effectiveness. Over two... Read more.
DOI: 10.5897/JAT2015.0179[Article Number: CF7E13153852]
Even though Africa has constantly emphasized the need to reduce deficit financing through mobilization of more internal revenues, this has not been achieved. Perhaps encouraging voluntary tax compliance can improve internal revenue mobilization. This study explores the relationship between ethical orientation and tax compliance and finds that ethical persons are generally more tax compliant than unethical persons but... Read more.
DOI: 10.5897/JAT2015.0175[Article Number: EA7F26053854]
Studies on economic growth have provided insights into why states grow at different rates over time. Most recently, endogenous growth economics asserts that government expenditure and taxation will have both temporary and permanent effects on economic growth. The debate on the effectiveness of taxes as a tool for promoting growth and development remains inconclusive. Against this background, this study sought to... Read more.
DOI: 10.5897/JAT2015.0183[Article Number: A29035A53058]
Many countries have adopted a taxpayer charter or equivalent, which governs the relationship between taxpayers and tax authorities. However, little is known about the extent to which these charters are constructed in accordance with widely accepted fairness dimensions, as well as the relative importance of taxpayer charter rights within each fairness dimension. This research investigates the Canadian taxpayer charter... Read more.
DOI: 10.5897/JAT2015.0168[Article Number: 3C0AC0A53064]
Compensation incentive schemes are mainly driven by the need to align owner-manager interests in the real corporate world of separation of ownership and control. We find that the role of taxes and its implication for employees’ compensation is, at best, evidently inconclusive in the compensation-taxation literature. Using a literature review/synthesis of the existing research approach, we begin by identifying... Read more.
DOI: 10.5897/JAT2015.0178[Article Number: 0A3F22B53072]
Management accounting in recent times, and perhaps rightly so, has begun to gain recognition as a profession separate and complimentary to financial accounting. Evidence exists to suggest that management accountants are exposed to a unique set of ethical challenges within industry and that a significant high number of management accountants have engaged in unethical practices in performing their jobs. For the accounting... Read more.
DOI: 10.5897/JAT2015.0169[Article Number: 40CB24F51422]
Auditing has become a critical indispensable part of business and corporate life in today’s world and it is receiving great entrenchment in national legal status of almost every nation. However, there are evidences that suggest that users of financial statements and the public at large do not have knowledge about auditors’ responsibilities and this has resulted in what has become known as audit expectation... Read more.
DOI: 10.5897/JAT2014.0148[Article Number: 1B1782351425]
This paper explores the use of BSC as technique for assessing performance in the Nigerian banking industry. The population of the study comprised 21 banks operating in Gombe State, Nigeria. A purposive sampling technique was adopted to arrive at the sample of eleven banks. A survey technique was used to obtain data for the study. Fifty five copies of questionnaire were distributed to the executive staff of the... Read more.
DOI: 10.5897/JAT2014.0166[Article Number: A0A825250966]
Fraud is a broad concept with two basic types seen in practice. The first is the misappropriation of assets and the second is fraudulent financial reporting. Fraudulent financial reporting usually occurs in the form of falsification of financial statements in order to obtain some forms of benefit. The current research compares the financial ratios between fraudulent and non-fraudulent firms for the companies listed on... Read more.
DOI: 10.5897/JAT2013.0117[Article Number: C3417F450971]
This study examined royalty interest management strategy and cost of oil and gas production in the Nigerian Niger-Delta. The respondents were sixteen opinion leaders from two oil and gas bearing communities in Rivers State. The survey research design was adopted for the study. The spearman rank order correlation coefficient was used to test the hypotheses. Results indicated that there is a strong and significant... Read more.
DOI: 10.5897/JAT2014.0160[Article Number: FC79F6450004]
The study examined the awareness and level of compliance of gift tax among taxpayers in Kumasi Metropolis in Ghana. Two hundred and fifty-two respondents were sampled for the study using the purposive sampling method. Questionnaire and interview guides were used to solicit data and information from the respondents. Data collected were analyzed using descriptive and inferential statistics with the help of excel package.... Read more.
DOI: 10.5897/JAT2014.0153[Article Number: 33B3AF749777]
The aim of the article is to identify canonical correlations among performance indicators calculated from a base of accounting statements prepared in accordance with United States Generally Accepted Accounting Principles (US GAAP), Brazilian accounting standards (BR GAAP) and International Financial Reporting Standards (IFRS). Descriptive research with a quantitative approach was carried out. A research sample of 50... Read more.
DOI: 10.5897/JAT2014.0129[Article Number: 52DE1C949779]
This paper deals with enhanced relationship participation in an international context. The purpose of this paper is to present insight into the essentials for implementing a Tax Control Framework (TCF) and to present incentives to participate in an enhanced relationship. First, the relevant guidance for implementing a TCF is described. Second, based on a survey with tax directors of the largest Dutch multinational... Read more.
DOI: 10.5897/JAT2014.0142[Article Number: F05F3CC47420]
Previous studies have examined acquiring firms undergoing mergers and acquisitions along with the impact that these events have on firm security prices. These studies have had mixed results. Some indicate negative impact on stock prices while others conclude that there is a positive effect. This study extends these previous studies by increasing both the number of firms sampled and the years evaluated. The first... Read more.
Page 1 of 4, showing 20 records out of 70 total, starting on record 1, ending on 20