Search Results - subject:"Control framework"

Perceived tax audit aggressiveness, tax control frameworks and tax planning: an empirical analysis

Blaufus, Kay; Reineke, Jakob; Trenn, Ilko - In: Journal of Business Economics 93 (2022) 3, pp. 509-557

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 …

Persistent link: https://www.econbiz.de/10015271528

Tax control and corporate VAT compliance : an empirical assessment of the moderating role of tax strategy

Siglé, Maarten A.; Goslinga, Sjoerd; Hel, Lisette E. … - In: Journal of international accounting, auditing and taxation 57 (2024), pp. 1-13

Persistent link: https://www.econbiz.de/10015439450

The cooperative approach to corporate tax compliance : an empirical assessment

Siglé, Maarten A.; Goslinga, Sjoerd; Speklé, Roland F.; … - In: Journal of international accounting auditing & taxation 46 (2022), pp. 1-20

Persistent link: https://www.econbiz.de/10013210020

Determinants and consequences of noncompliance with the 2013 COSO framework

Park, Kunsu; Qin, Juan; Seidel, Thimothy; Zhou, Jian - In: Journal of accounting and public policy 40 (2021) 6, pp. 1-21

Persistent link: https://www.econbiz.de/10013204804

The national internal control frameworks for public entities

Bratiloveanu, Alina - 2021

Persistent link: https://www.econbiz.de/10013254661

How can supervisors and banks promote a culture of strong governance and ethical behaviour?

Walter, Stefan; Narring, Florian - In: Journal of risk management in financial institutions 13 (2019/2020) 2, pp. 145-154

Persistent link: https://www.econbiz.de/10012250023

Linking diviation with innovation : behavioral effects of management control through the lens of a theory of deviance

Faßauer, Gabriele - In: Journal of management control : Zeitschrift für … 29 (2018) 3/4, pp. 275-293

Persistent link: https://www.econbiz.de/10011970817

Consolidated audit trail : strategic planning and best practices

Martinen, Michel; Black, George; Bhullar, Ripple; … - In: Journal of securities operations & custody 10 (2017/2018) 1, pp. 77-83

Persistent link: https://www.econbiz.de/10011855621

COSO 2013 : aligning internal controls and principles

Dickins, Denise; Fay, Rebecca G. - In: Issues in accounting education 32 (2017) 3, pp. 117-127

Persistent link: https://www.econbiz.de/10011746132

Using Control Frameworks to Map Risks in Web 2.0 Applications

Rudman, Riaan J. - In: Journal of Accounting and Management Information … 10 (2011) 4, pp. 495-515

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

Persistent link: https://www.econbiz.de/10015196192