上市公司增值税合规研究:阿曼合规官角色的演变

IF 1.2 4区 法学 Q3 POLITICAL SCIENCE Public Administration and Policy-An Asia-Pacific Journal Pub Date : 2022-02-18 DOI:10.1108/pap-02-2021-0017
M. M. Thottoli
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引用次数: 5

摘要

目的本文的目的是研究当前公司对增值税(VAT)的合规性,以及合规官在阿曼马斯喀特证券交易所(MSX)上市公司中不断演变的角色。设计/方法/方法该研究收集了资本市场管理局(CMA)从2011年到2019年制定的各种合规措施。在CMA、MSX、阿曼税务局和其他相关网站的基础上,本文考虑了CMA对MSX旗下所有上市公司制定的具体合规或披露措施的真实数据。2011年至2019年是CMA提供披露数据的重点时期,作为强制性披露要求的一部分。发现本文指出,根据现有法律,公司缺乏及时合规性,这些公司可能面临在阿曼遵守增值税执法的压力。因此,为了遵守上市公司的披露要求,越来越需要任命一名全职合规官并进行合规审计。实际限制/影响研究结果表明了全职合规官和合规审计的价值。研究结果有助于评估增值税会计、合规审计研究以及选择适当的评估方法和标准。原创性/价值本文回顾了文献,并提供了新的实证分析,这些分析可能对学者和会计从业者都有益。
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A study on listed companies' compliance with value-added tax: the evolving role of compliance officer in Oman
PurposeThe purpose of the paper is to examine current companies’ compliance with value-added tax (VAT) and the evolving role of the compliance officer in the listed companies at Muscat Stock Exchange (MSX), Oman.Design/methodology/approachThe study has collected various compliance measures set by Capital Market Authority (CMA) from 2011 to 2019. On top of the websites of CMA, MSX, Oman Tax Authority and other related websites, the paper has considered real data of specific compliance or disclosure measures set by CMA on all companies listed under MSX. The focused period from 2011 to 2019 is where CMA has provided disclosure data as part of mandatory disclosure requirements.FindingsThis paper identified that there is a lack of timely compliance by companies under the existing law, and these companies may face pressures for compliance with VAT enforcement in Oman. Therefore, to comply with the disclosure requirements of listed companies, there is a growing need to appoint a full-time compliance officer and do a compliance audit.Practical limitations/implicationsThe results of the study indicate the value of full-time compliance officers and compliance audits. The findings are able to aid in the appraisal of VAT accounting, compliance audit research, and in the selection of proper assessment methods and criteria.Originality/valueThis paper reviews the literature and provides new empirical analysis that are possibly beneficial for both scholars and accounting practitioners.
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来源期刊
CiteScore
2.50
自引率
7.10%
发文量
30
审稿时长
8 weeks
期刊最新文献
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