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Keywords: Corruption
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Journal Articles
What factors influence the individual’s behavior in engaging in income tax evasion? An investigation using SEM and fsQCA
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2025) 33 (4): 609–628.
Published: 15 January 2025
... that high tax burden, corruption and complexity of the tax system significantly influence behavioral intention. On the contrary, digitalization and tax morale insignificantly influence behavioral intention. Notably, behavioral intention is significantly associated with the actual behavior of individuals...
Journal Articles
International financial reporting standards and conservatism in the Association of Southeast Asian Nations countries: Evidence from Jurisdiction Corruption Index
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2018) 26 (4): 487–510.
Published: 02 November 2018
... reporting. Then, the authors investigate whether the convergence to IFRS and the degree of conditional conservatism is influenced by corruption as a proxy for the strength of ASEAN jurisdiction legal and enforcement systems. Design/methodology/approach The sample of this study is based on 22,085 firm...
