Pub Date : 2018-04-16DOI: 10.1504/IJCA.2018.10012247
Barine Michael Nwidobie
This study aims to identify the factors that motivate individual taxpayers' compliance to fiscal obligations in Nigeria. 695 individual and corporate taxpayers in the densely populated and industrial areas of Lagos and Ogun States with high numbers of individual taxpayers were sampled for this study using the cluster sampling technique. Primary data obtained from administered questionnaires were analysed using the ordinary least squares (OLS). Research results show that fear of punishment for tax default, religious beliefs and economic factors have positive relationships with tax compliance; while penalty, financial commitments, level of income, developmental projects/programmes of government and perceived benefits of tax has negative relationships with tax compliance. These results necessitate increased taxpayer education about liabilities of default and developmental benefits of tax payments in religious assemblies and community development associations. Tax rates should float with the level of economic activities to minimise fiscal liabilities in periods of economic downturns and increase compliance.
{"title":"Determinants of voluntary tax compliant behaviours in Nigeria","authors":"Barine Michael Nwidobie","doi":"10.1504/IJCA.2018.10012247","DOIUrl":"https://doi.org/10.1504/IJCA.2018.10012247","url":null,"abstract":"This study aims to identify the factors that motivate individual taxpayers' compliance to fiscal obligations in Nigeria. 695 individual and corporate taxpayers in the densely populated and industrial areas of Lagos and Ogun States with high numbers of individual taxpayers were sampled for this study using the cluster sampling technique. Primary data obtained from administered questionnaires were analysed using the ordinary least squares (OLS). Research results show that fear of punishment for tax default, religious beliefs and economic factors have positive relationships with tax compliance; while penalty, financial commitments, level of income, developmental projects/programmes of government and perceived benefits of tax has negative relationships with tax compliance. These results necessitate increased taxpayer education about liabilities of default and developmental benefits of tax payments in religious assemblies and community development associations. Tax rates should float with the level of economic activities to minimise fiscal liabilities in periods of economic downturns and increase compliance.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"2015 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128046794","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-12-31DOI: 10.1504/IJCA.2017.089379
Giacomo Marzi, Andrea Caputo, Marina Dabic
Based on three decades of data collected via web of science (WOS) database, this paper offers a comprehensive overview of Italian managerial studies published in international journals indexed in the WOS core collection. This paper, taking in consideration 1,665 researches made by Italian scholars or based in the Italian context, firstly shows the most influential papers, authors, and the most relevant journals. Furthermore, using keywords co-occurrences analysis, the paper shows the most relevant topics, how they are clustered together, and the relative importance in terms of number of citations. Finally, it provides a representation of keywords average novelty highlighting the past, the present, and the future trends in Italian managerial studies.
本文基于web of science (WOS)数据库三十年来收集的数据，全面概述了在WOS核心馆藏索引的国际期刊上发表的意大利管理研究。本文综合意大利学者或意大利背景下的1665项研究，首先展示了最具影响力的论文、作者和最相关的期刊。此外，利用关键词共现分析，本文显示了最相关的主题，它们如何聚类在一起，以及在引用次数方面的相对重要性。最后，它提供了一个关键词平均新颖性的代表，突出过去，现在和未来的趋势，在意大利管理研究。
{"title":"Management lessons from Italy: a bibliometric analysis of top Italian based scholars and studies published from 1985 to 2015","authors":"Giacomo Marzi, Andrea Caputo, Marina Dabic","doi":"10.1504/IJCA.2017.089379","DOIUrl":"https://doi.org/10.1504/IJCA.2017.089379","url":null,"abstract":"Based on three decades of data collected via web of science (WOS) database, this paper offers a comprehensive overview of Italian managerial studies published in international journals indexed in the WOS core collection. This paper, taking in consideration 1,665 researches made by Italian scholars or based in the Italian context, firstly shows the most influential papers, authors, and the most relevant journals. Furthermore, using keywords co-occurrences analysis, the paper shows the most relevant topics, how they are clustered together, and the relative importance in terms of number of citations. Finally, it provides a representation of keywords average novelty highlighting the past, the present, and the future trends in Italian managerial studies.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"111 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117307651","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-12-19DOI: 10.1504/IJCA.2017.10009649
R. Marley, Steve Platau
This study investigates the association between accounting subjects' self-reported GPA and their actual GPA. Using accounting seniors as a proxy for accounting research subjects, we administered a survey instrument to obtain self-reported GPAs and then compared subjects' self-reported values to official GPA records. Finding a strong correlation, this study provides empirical evidence suggesting that accounting subjects' self-reported GPA is a valid proxy for accounting subjects' actual GPA. We also find evidence that some accounting subjects systematically misreport their GPA predictable ways. This study should be of interest to accounting behaviourists, who frequently rely on accounting subjects' self-reported GPA in place of obtaining accounting subjects' actual GPA. The practical implications of this study's results are discussed.
{"title":"Empirical evidence on the validity of using accounting research subjects' self-reported GPA as a proxy measure of actual GPA","authors":"R. Marley, Steve Platau","doi":"10.1504/IJCA.2017.10009649","DOIUrl":"https://doi.org/10.1504/IJCA.2017.10009649","url":null,"abstract":"This study investigates the association between accounting subjects' self-reported GPA and their actual GPA. Using accounting seniors as a proxy for accounting research subjects, we administered a survey instrument to obtain self-reported GPAs and then compared subjects' self-reported values to official GPA records. Finding a strong correlation, this study provides empirical evidence suggesting that accounting subjects' self-reported GPA is a valid proxy for accounting subjects' actual GPA. We also find evidence that some accounting subjects systematically misreport their GPA predictable ways. This study should be of interest to accounting behaviourists, who frequently rely on accounting subjects' self-reported GPA in place of obtaining accounting subjects' actual GPA. The practical implications of this study's results are discussed.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115100733","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-12-19DOI: 10.1504/IJCA.2017.10009640
Yuying Xie
It is widely believed that common-law legal systems are more protective of minority shareholders than are code-law legal systems. However, even in countries with high quality common-law legal systems and accounting standards, suspicious transactions between a firm and its controlling shareholder are reported every now and again. This study examines an alleged tunnelling transaction in Hong Kong market and aims to answer that how controlling shareholders circumvent a strong legal system to tunnel resources from firms. The results show that controlling shareholders carefully choose the timing and the content of disclosure to affect views of investors. The close relationship between controlling shareholders and inside directors also plays a key role in wining majority votes. The findings suggest that the legal systems per se, without an appropriate property rights structure, may not provide effective investor protection as expected.
{"title":"How controlling shareholders tunnel under a strong legal system: a Hong Kong case","authors":"Yuying Xie","doi":"10.1504/IJCA.2017.10009640","DOIUrl":"https://doi.org/10.1504/IJCA.2017.10009640","url":null,"abstract":"It is widely believed that common-law legal systems are more protective of minority shareholders than are code-law legal systems. However, even in countries with high quality common-law legal systems and accounting standards, suspicious transactions between a firm and its controlling shareholder are reported every now and again. This study examines an alleged tunnelling transaction in Hong Kong market and aims to answer that how controlling shareholders circumvent a strong legal system to tunnel resources from firms. The results show that controlling shareholders carefully choose the timing and the content of disclosure to affect views of investors. The close relationship between controlling shareholders and inside directors also plays a key role in wining majority votes. The findings suggest that the legal systems per se, without an appropriate property rights structure, may not provide effective investor protection as expected.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114605704","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-12-19DOI: 10.1504/IJCA.2017.10009651
K. B. Menk, Brian M. Nagle, D. Coss
The taxation of gambling winnings was considered unfair to taxpayers and regressive. The tax reporting intentions of casino patrons are rarely based on legal requirements, but instead on the amount of winnings and perception of tax laws. The underreporting of tax liabilities contribute to the 'tax gap'. This study examines materiality, casino patrons' tax knowledge, perception of taxation and perception of taxation of winnings as predictors of tax reporting intentions. Using regression, these variables contribute to predictive models of tax reporting intentions. The study found that materiality, overall tax perception and tax knowledge were significant predictors. The perception of the taxation of winnings was not a significant to the model. This study adds to tax evasion and compliance literature by providing information about the reporting intentions of casino patrons. A unique dataset using respondents that have not previously been included in tax studies was developed for the study.
{"title":"The disconnect between tax laws, public opinion and taxpayer compliance: a study of the taxation of gambling winnings","authors":"K. B. Menk, Brian M. Nagle, D. Coss","doi":"10.1504/IJCA.2017.10009651","DOIUrl":"https://doi.org/10.1504/IJCA.2017.10009651","url":null,"abstract":"The taxation of gambling winnings was considered unfair to taxpayers and regressive. The tax reporting intentions of casino patrons are rarely based on legal requirements, but instead on the amount of winnings and perception of tax laws. The underreporting of tax liabilities contribute to the 'tax gap'. This study examines materiality, casino patrons' tax knowledge, perception of taxation and perception of taxation of winnings as predictors of tax reporting intentions. Using regression, these variables contribute to predictive models of tax reporting intentions. The study found that materiality, overall tax perception and tax knowledge were significant predictors. The perception of the taxation of winnings was not a significant to the model. This study adds to tax evasion and compliance literature by providing information about the reporting intentions of casino patrons. A unique dataset using respondents that have not previously been included in tax studies was developed for the study.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126684902","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-12-19DOI: 10.1504/IJCA.2017.10009662
Amelia Correa, Romar Correa
Passari and Rey (2015) have proposed that the impossible trinity no longer applies and offer, instead, an 'irreconcilable duo'. That is, independent of the exchange rate regime, it is not possible to sustain autonomous monetary policy and perfect capital mobility at the same time. We suggest otherwise within a stock-flow-consistent framework. Identities and definitions are manipulated to write down a series of dynamic systems models. The policy parameters are the tax rates in the 'domestic' and the 'foreign' country, the rates of interest on government bills, the rates of interest charged by commercial banks at home and abroad, and the cash ratios in both countries. Different institutional mixes offer different combinations of the control variables to deliver stability of the state vector.
{"title":"A reconcilable duo","authors":"Amelia Correa, Romar Correa","doi":"10.1504/IJCA.2017.10009662","DOIUrl":"https://doi.org/10.1504/IJCA.2017.10009662","url":null,"abstract":"Passari and Rey (2015) have proposed that the impossible trinity no longer applies and offer, instead, an 'irreconcilable duo'. That is, independent of the exchange rate regime, it is not possible to sustain autonomous monetary policy and perfect capital mobility at the same time. We suggest otherwise within a stock-flow-consistent framework. Identities and definitions are manipulated to write down a series of dynamic systems models. The policy parameters are the tax rates in the 'domestic' and the 'foreign' country, the rates of interest on government bills, the rates of interest charged by commercial banks at home and abroad, and the cash ratios in both countries. Different institutional mixes offer different combinations of the control variables to deliver stability of the state vector.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"225 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130540055","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-12-19DOI: 10.1504/IJCA.2017.10009670
M. Amidu, S. Yorke
The agency perspective of tax avoidance suggests a complementary relationship between tax avoidance and earnings management. Thus, this paper seeks to evaluate how the firm's financial policy affects the relationship between corporate tax avoidance (CTA) and earnings management (EM) using a sample of 119 firms from emerging and developing countries over a four-year period 2010-2013. We employ system methods of moments (GMM) and find that the financing structure of a firm plays little role on the firm's incentives to engage in avoidance activities and/or manage their earnings. The results imply that monitoring managerial diversionary behaviour by relying on external monitoring mechanism provided by debt holders does not lead to a reduction in EM associated with increased tax avoidance activities.
{"title":"Tax avoidance and earnings management of firms in Ghana: does the funding strategy matter?","authors":"M. Amidu, S. Yorke","doi":"10.1504/IJCA.2017.10009670","DOIUrl":"https://doi.org/10.1504/IJCA.2017.10009670","url":null,"abstract":"The agency perspective of tax avoidance suggests a complementary relationship between tax avoidance and earnings management. Thus, this paper seeks to evaluate how the firm's financial policy affects the relationship between corporate tax avoidance (CTA) and earnings management (EM) using a sample of 119 firms from emerging and developing countries over a four-year period 2010-2013. We employ system methods of moments (GMM) and find that the financing structure of a firm plays little role on the firm's incentives to engage in avoidance activities and/or manage their earnings. The results imply that monitoring managerial diversionary behaviour by relying on external monitoring mechanism provided by debt holders does not lead to a reduction in EM associated with increased tax avoidance activities.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129482327","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-07-12DOI: 10.1504/IJCA.2017.10005949
S. Uzma
The paper is an attempt to bring out meta-synthesis of the fair value accounting (FVA) and its effect based on a critical synthesis of literature of the fair value measurements (FVM) pertaining to the analysis of results from 42 FVA empirical studies between 2005 and 2016. The findings reflect that the faithful representation of class of assets on the financial statements can only be achieved by additional disclosure requirements under the fair value mechanism by using level 3 with caution by firms in developed capital markets and emerging countries. The post-amelioration of the FVA by the two boards, IASB and FASB; more empirical studies must to be carried out to determine the value relevance of financial instruments/other financial assets on the financial statements on using FVA by firms.
{"title":"Meta-synthesis of fair value accounting effects","authors":"S. Uzma","doi":"10.1504/IJCA.2017.10005949","DOIUrl":"https://doi.org/10.1504/IJCA.2017.10005949","url":null,"abstract":"The paper is an attempt to bring out meta-synthesis of the fair value accounting (FVA) and its effect based on a critical synthesis of literature of the fair value measurements (FVM) pertaining to the analysis of results from 42 FVA empirical studies between 2005 and 2016. The findings reflect that the faithful representation of class of assets on the financial statements can only be achieved by additional disclosure requirements under the fair value mechanism by using level 3 with caution by firms in developed capital markets and emerging countries. The post-amelioration of the FVA by the two boards, IASB and FASB; more empirical studies must to be carried out to determine the value relevance of financial instruments/other financial assets on the financial statements on using FVA by firms.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130230140","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The main objective of this paper is to investigate empirically the relationship between the boards with other internal governance mechanisms such as ownership structure, quality of financial information and the cost of debt. To do so, we use a sample of 28 Tunisian listing firms during the period from 2007-2015. The empirical results show that the ownership structure and the quality of financial information have an important role in determining the characteristics of the cost of debt. The results also indicate that the cost of debt is related positively with factors from the boards of directors, to the size of the listing firms and negatively to the institutional participation on the capital of firm.
{"title":"Do ownership structure and quality of financial information affect the cost of debt of Tunisian listing firms","authors":"Aida Sy, Lamia Jamel, Abdelkader Mohamed Sghaier Derbali","doi":"10.1504/IJCA.2017.10005931","DOIUrl":"https://doi.org/10.1504/IJCA.2017.10005931","url":null,"abstract":"The main objective of this paper is to investigate empirically the relationship between the boards with other internal governance mechanisms such as ownership structure, quality of financial information and the cost of debt. To do so, we use a sample of 28 Tunisian listing firms during the period from 2007-2015. The empirical results show that the ownership structure and the quality of financial information have an important role in determining the characteristics of the cost of debt. The results also indicate that the cost of debt is related positively with factors from the boards of directors, to the size of the listing firms and negatively to the institutional participation on the capital of firm.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125246662","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2017-07-12DOI: 10.1504/IJCA.2017.084898
K. James
The criminal trial of Mrs. Florence Maybrick, held in Liverpool, England during the height of the British Empire 1889, is widely regarded as one of the greatest travesties of justice in British legal history where even the judge at the end of the trial remarked "well, they can't convict her on that evidence" and the chief prosecutor nodded his head in agreement. Mrs. Maybrick was tried for murdering her husband via arsenic poisoning. However, the trial became a morality trial when the learned judge, Mr. Justice James Fitzjames Stephen, linked Mrs. Maybrick's demonstrated adultery to her alleged desire to physically remove her husband by administering poison. The jury, which pronounced a guilty verdict, consisted of 12 untrained and unschooled men who were unable to grasp the technical evidence and were probably unduly influenced by the judge's summing-up and by the professional status of one of the medical witnesses for the prosecution. The case is a timely reminder today for an international audience of the fallibility and inherent weaknesses of the legal system and the desperate need to retain Courts of Criminal Appeal within the courts system.
{"title":"The Florence Maybrick trial of 1889 and the need for Courts of Criminal Appeal","authors":"K. James","doi":"10.1504/IJCA.2017.084898","DOIUrl":"https://doi.org/10.1504/IJCA.2017.084898","url":null,"abstract":"The criminal trial of Mrs. Florence Maybrick, held in Liverpool, England during the height of the British Empire 1889, is widely regarded as one of the greatest travesties of justice in British legal history where even the judge at the end of the trial remarked \"well, they can't convict her on that evidence\" and the chief prosecutor nodded his head in agreement. Mrs. Maybrick was tried for murdering her husband via arsenic poisoning. However, the trial became a morality trial when the learned judge, Mr. Justice James Fitzjames Stephen, linked Mrs. Maybrick's demonstrated adultery to her alleged desire to physically remove her husband by administering poison. The jury, which pronounced a guilty verdict, consisted of 12 untrained and unschooled men who were unable to grasp the technical evidence and were probably unduly influenced by the judge's summing-up and by the professional status of one of the medical witnesses for the prosecution. The case is a timely reminder today for an international audience of the fallibility and inherent weaknesses of the legal system and the desperate need to retain Courts of Criminal Appeal within the courts system.","PeriodicalId":343538,"journal":{"name":"International Journal of Critical Accounting","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131034323","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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