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Keywords: Institutional theory
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Journal Articles
Institutional perspectives on tax evasion attitudes: a Japan–US comparison with insights from the covid-19 pandemic
Available to Purchase
Journal:
Journal of Financial Crime
Journal of Financial Crime (2025) 32 (4): 843–859.
Published: 07 April 2025
... evasion remains a significant challenge as it deprives governments of essential resources for public services and societal development. This study employs the neo-institutional theory to explore tax morale. We rely on this approach to emphasize the fluidity and adaptability of institutions and provide...
Includes: Supplementary data
Journal Articles
Anti-corruption disclosure as a necessary evil: impact on profitability and stability of extractive firms in Africa
Available to PurchaseEmmanuel Tetteh Asare, King Carl Tornam Duho, Cletus Agyenim-Boateng, Joseph Mensah Onumah, Samuel Nana Yaw Simpson
Journal:
Journal of Financial Crime
Journal of Financial Crime (2021) 28 (2): 531–547.
Published: 25 January 2021
... be contacted at: kctduho@gmail.com © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Institutional theory Global Reporting Initiative Convergence Anti-corruption disclosure United Nations Global Compact Extractive Industries Transparency Initiative...
