A Reply to Corporate Social Responsibility and Tax Aggressiveness: A Test of Legitimacy Theory
In: Social & environmental accountability journal, Band 36, Heft 1, S. 90-92
ISSN: 2156-2245
9 Ergebnisse
Sortierung:
In: Social & environmental accountability journal, Band 36, Heft 1, S. 90-92
ISSN: 2156-2245
In: Journal of accounting and public policy, Band 31, Heft 1, S. 86-108
ISSN: 0278-4254
In: Journal of accounting and public policy, Band 30, Heft 1, S. 50-70
ISSN: 0278-4254
In: Journal of accounting and public policy, Band 26, Heft 6, S. 689-704
ISSN: 0278-4254
In: Journal of International Accounting Research, Band 14, Heft 1, S. 25-57
ISSN: 1558-8025
ABSTRACTThis study examines the individual and joint effects of multinationality, tax havens, and intangible assets on transfer pricing aggressiveness. Based on a hand-collected sample of 286 publicly listed U.S. multinational firms over the 2006–2012 period (2,002 firm-year observations), the regression results indicate that multinationality, tax haven utilization, and intangible assets are significantly positively associated with transfer pricing aggressiveness. The regression results also show that firms magnify their international transfer pricing aggressiveness through the joint effects of intangible assets, multinationality, and tax havens. Overall, the empirical findings demonstrate that the utilization of tax havens and the level of intangible assets are economically important factors that assist firms in obtaining tax benefits through transfer pricing aggressiveness.Data Availability: All data are available from public sources identified in the paper.
In: Journal of accounting and public policy, Band 32, Heft 3, S. 68-88
ISSN: 0278-4254
In: Journal of accounting and public policy, Band 32, Heft 3
ISSN: 0278-4254
In: International journal of enterprise information systems: IJEIS ; an official publication of the Information Resources Management Association, Band 8, Heft 2, S. 52-63
ISSN: 1548-1123
In this paper, the authors examine how different types of fraud in most Information Technology (IT) environments affect an audit risk model from 2001 through 2008. Variations in IT fraud are questionable for determining the audit risks that affect audit quality and report. The data sources in this study came from the Computer Crime and Security Survey report (CSI) 2008. By relating different IT fraud to audit risk components through trend analysis in IT fraud improvements from 2001 to 2008, the authors measured declined percentages for control risks, inherent risks, and detection risks. They found that an improvement in control risks has been achieved up to 52.80%, 43% for detection risks, and 14% for inherent risks. An overall improvement in audit risk is 47.5%, which is a considerable development in audit quality. The study shows that progress in detecting IT fraud positively reduced audit risks and has significantly increased the audit quality since 2001.
In: Journal of Islamic Accounting and Business Research, Band 2 No. 2
SSRN