Audit Exemptions and Compliance with Tax and Accounting Regulations
The article is written in English.
We analyze some personal characteristics of the members of the audit committee of the Spanish listed firms and the relation between these characteristics and earnings management. We find a non-linear relation with tenure, so that long tenures can initially compromise the directors' independence but, after a given threshold, longer tenures improve the expertise of the members. Serving in too many boards has a negative influence on the ability of directors to detect earnings management, and higher academic background and more diverse professional background improve the directors' abilities.
Lotta Björklund Larsen’s new book is an ethnography written as a “social biography of things” which is not a rare case in modern Western anthropology. What makes this ethnography special is that the “thing” under study is a report by in-house analysts of the Swedish Tax Agency based on their own two-year research into errors made by small businesses in their annual tax returns. Of course, the anthropologist followed the Agency’s Task Force, not in order to understand why Swedish entrepreneurs make such mistakes, but to understand how the Agency obtains its information
about tax compliance and uses it to motivate citizens to comply, and to what extent the Agency itself is shaped by taxpayers’ perceptions of fairness and by their ways of defining the boundaries between
private and public and between household and business in everyday life. Björklund Larsen claims that, because of the law’s inconsistency, Swedish auditors work as the law’s interpreters and develop artistic skills to balance two different sets of values — “hard” and “soft”. Hard values of controllability are used to legitimate audits, soft values of empathy help to show society that the Agency collects a “fair” amount of money. Even though the Agency appears to have been very successful in this “creolization” of values over the last few decades, the balancing is always very political and risky, and, in order to save its reputation and to maintain the trust of society in most ambiguous situations, the Agency prefers not to rock the boat and to brush research results under the carpet. I would highly recommend Shaping Taxpayers to anyone interested in knowledge production, technology, and government studies.
A collection of articles of the members of the Department of Accounting, Statistics and Auditing, Moscow State Institute of International Relations (University) concerning actual topics in the field of Statistics, Auditing and International Economic relations.
The textbook explains the provisions of International Standards in Auditing in accordance with the syllabus of respective course. It is aimed at the undergraduate students, majoring in economic and business areas. ISBN 978-5-394-00354-7
The slippery slope framework of tax compliance integrates different determinants of tax compliance and assigns them to one of two major dimensions. Accordingly, tax compliance depends on the factors perceived trust in the authorities and perceived power of the authorities, but trust on the one hand fosters voluntary compliance whereas power on the other hand leads to enforced compliance. The present study tested these main assumptions of the slippery slope framework in four European countries differing in terms of cultural and economic settings (Austria, Hungary, Romania and Russia) by presenting participants with different scenarios of trust and power. As predicted, the highest level of intended tax compliance and the lowest level of tax evasion were found in conditions of high trust and high power. In addition, participants in conditions of high trust indicate more voluntary compliance just as participants in conditions of high power indicate higher enforced compliance. The present results support the assumptions of the slippery slope framework and confirm the role of trust and power as important determinants of tax compliance.
At present many industries reveal tendency for setting up of vertically integrated companies (VIC) the structure of which unites all technological processes. This tendency proved its efficiency in oil industry where coordination of all successive stages of technological process, namely, oil prospecting and production -oil transportation - oil processing - oil chemistry - oil products and oil chemicals marketing, is necessary. The article considers specific features of introduction of "personnel management" module at enterprises of oil and gas industry.
vertically integrated companies; personnel management
портовый менеджмент, показатели деятельности, анализ эффективности, система учета, распределение издержек, методы анализа деятельности портовой системы