This study aims to examine the role of social norms in increasing tax compliance. The traditional model of tax compliance predicts that audits and tax fines are the determinants of tax compliance. This study proposes that social norms would strengthen the effect of the economic factors (i.e.,...

Previous literature which examined relationship between fraud risk factors and occupational frauds occurrence is limited to the setting of a single developed country. This study aims to bridge this gap by examining the moderating role of ethical culture in affecting the relationship between...