Purpose – The purpose of this article is to make a clear-cut distinction between tax evasion and neighbouring notions, present the theoretical justifications for the determinants of tax evasion, discuss some methodological issues related to the measurement of tax evasion and, finally, review...

Purpose This paper aims to examine the relationship between board independence and internal control quality (ICQ) in Egypt and investigate whether CEO duality moderates such an association. Design/methodology/approach A survey among external auditors is used to assess ICQ among Egyptian listed...