A cohesive model of predicting tax evasion from the perspective of fraudulent financial reporting amongst small and medium sized enterprises
Zainal Abidin Ngah and Norashikin Ismail and Nadiah Abd Hamid
| Year of publication: |
2022
|
|---|---|
| Authors: | Zainal Abidin Ngah ; Norashikin Ismail ; Nadiah Abd Hamid |
| Published in: |
Accounting research journal. - Bingley : Emerald, ISSN 1839-5465, ZDB-ID 2457099-0. - Vol. 35.2022, 3, p. 349-363
|
| Subject: | Fraudulent financial reporting | Malaysia | Moderating effect | SMEs | Tax audit officers | Tax evasion | KMU | SME | Steuervermeidung | Tax avoidance | Steuerstrafrecht | Criminal tax law | Steuerflucht | Cross-border tax evasion |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/ARJ-09-2020-0315 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013363560