Purpose This paper aims to study the roles of CEOs, board of directors and accounting/auditing firms in the adoption of tax avoidance schemas. Design/methodology/approach A cross-national analysis with data from 22 countries is used to examine the relationship between tax avoidance and the...

This paper consolidates the work of its predecessor, “International Framework for Liquidity Risk Measurement, Standards and Monitoring: Corporate Governance and Internal Controls”, by considering monitoring tools which are considered to be essential if risks,(and in particular liquidity...

Purpose – The purpose of this paper, which is a part of a PhD thesis, is to detect problems associated with the risk‐based approach to anti‐money laundering (AML), as well as present ways to improve the risk‐based approach. Design/methodology/approach – The method is law and economics....

Early in the life of Australia's income tax, the government, sensitive to loss of taxation revenue through artificial arrangements to divert taxable profits from individuals to companies where they would be taxed more lightly, saw fit to provide a special taxation regime for closely held...