improving tax audit technologies. I employ an economic model with a board of director's investment in a Tax Control Framework …

improving tax audit technologies. I employ an economic model with a board of director's investment in a Tax Control Framework …

. Textual data were collected and manually coded using a structured coding scheme mapped to COSO internal control framework …

the ECB when formulating valuation haircuts. Keywords: monetary policy implementation, risk control framework of credit …

the ECB when formulating valuation haircuts. Keywords: monetary policy implementation, risk control framework of credit …

firms, we find a positive association with the quality of their tax control framework and their investments in the … the quality of the tax control framework and the need for comprehensive improvements in human capital and internal … processes, suggesting that the tax control framework affects the firms' perceptions of their tax capabilities and drives …

comprising of a control framework, combined with a control model considering the control processes in order to identify the …