Material Weaknesses in Tax-Related Internal Controls and Last Chance Earnings Management
نویسندگان
چکیده
منابع مشابه
Risk management of business tax compliance and related strategies in tax auditing
The present study is related to the management and strategy of dealing with the risk of business tax compliance in tax audits using the Grand Theory method. The statistical population of the study is managers, elites and experts in the field of taxation who have been selected from the snowball or chain sampling method for the interview according to the purpose of the research. After receiving t...
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1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 PIC 1 2 1 3 1 2 1 1 1 1 1 1 1 1 1 1 1 1 2 1 2 2 1 1 3 1 2 1 2 3 2 1 1 1 2 3 2 No. 81 8 11 7 47 94 00 18 8 18 257 16 51 08 42 81 12 2 215 75 8 257 59 90 96 71 59 7 01 310 49 97 48 28 18R 881 51 Class FB FB SP FB FS FS F500 ESP CF ITS SU SPU SSP CSP ITB BSP GT1 GT2 BSP ITA CSP SSP STL FV BSP EP E...
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We use the occasion of a change in tax policy that raised the tax rate for many of the listed companies in China to examine tax-induced earnings management (TEM) from the perspective of political connections. We find that when the tax rate increased, only those affected firms with politically connected management engaged in TEM. This suggests that, in addition to motivation for managing earning...
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ژورنال
عنوان ژورنال: Journal of the American Taxation Association
سال: 2017
ISSN: 1558-8017,0198-9073
DOI: 10.2308/atax-51511