Search Results - subject:"Deterrence theory"

An enhanced fear appeal rhetorical framework : leveraging threats to the human asset through sanctioning rhetoric

Johnston, Allen C.; Warkentin, Merrill; Siponen, Mikko - In: Management information systems : mis quarterly 39 (2015) 1, pp. 113-134

Persistent link: https://www.econbiz.de/10010505866

Tax non-compliance among SMCs in Malaysia: tax audit evidence

Yusof, Nor Azrina Mohd; Ling, Lai Ming; Wah, Yap Bee - In: Journal of Applied Accounting Research 15 (2014), pp. 215-234

small-and-medium-sized corporations (SMCs) in Malaysia. Design/methodology/approach – This study used economic deterrence … theory to analyze and test 375 tax-audited cases finalized by the Inland Revenue Board of Malaysia in 2011. Findings …

Persistent link: https://www.econbiz.de/10010895016

Tax non-compliance among SMCs in Malaysia: tax audit evidence

Azrina Mohd Yusof, Nor; Ming Ling, Lai; Bee Wah, Yap - In: Journal of Applied Accounting Research 15 (2014) 2, pp. 215-234

Persistent link: https://www.econbiz.de/10014837932

Deterrence or conflict spiral effect? : exercise of coercive power in marketing channels ; evidence from China

Zhuang, Guijun; Herndon, Neil C.; Zhou, Nan - In: Journal of business-to-business marketing 21 (2014) 3, pp. 187-207

Persistent link: https://www.econbiz.de/10010465720

Tax non-compliance among SMCs in Malaysia : tax audit evidence

Nor Azrina Bint Mohd Yusof Ghani; Lai, Ming Ling; Yap … - In: Journal of applied accounting research 15 (2014) 2, pp. 215-234

Persistent link: https://www.econbiz.de/10010513617

ESG reporting – class actions, deterrence, and avoidance

Murphy, Daniel; McGrath, Dianne - In: Sustainability Accounting, Management and Policy Journal 4 (2013) 2, pp. 216-235

motivation for corporations to provide ESG reports and proposes deterrence theory and avoidance as a complementary explanatory …/value – This paper extends the social and environmental accounting (SEA) reporting literature by proposing deterrence theory and …

Persistent link: https://www.econbiz.de/10015006359

Explaining investors' reaction to internet security breach using deterrence theory

Andoh-Baidoo, Francis Kofi - In: International Journal of Electronic Finance 7 (2013) 1, pp. 1-14

This study uses the deterrence theory to explain investors' behaviour towards the announcement of internet security …

Persistent link: https://www.econbiz.de/10010816998

How auditors perceive sanction severity and the detection of violations : insights into professional vulnerabilities

Peytcheva, Marietta; Warren, Danielle E - In: Accounting and the public interest 13 (2013) 1, pp. 1-13

Persistent link: https://www.econbiz.de/10010237423

Legislating morality : the effects of tax law complexity on taxpayers’ attitudes

Nugent, David A. - In: The journal of applied business research 29 (2013) 5, pp. 1479-1494

Persistent link: https://www.econbiz.de/10010198117

Organizations' information security policy compliance : stick or carrot approach?

Chen, Yan; Ramamurthy, K.; Wen, Kuang-wei - In: Journal of management information systems : JMIS 29 (2012/13) 3, pp. 157-188

Persistent link: https://www.econbiz.de/10009740982