...Imen Khelil; Achraf Guidara; Hichem Khlif Purpose The purpose of this paper is to investigate the relationship between tax evasion and money laundering and test whether the strength of auditing and reporting standards (SARS) and judicial independence moderate this relationship. Design...

...William Fairbairn Purpose The purpose of this paper is to consider and evaluate judicial independence in China, through reviewing the value in its presence, assessing its current state in China and evaluating what the future holds for it. Design/methodology/approach The paper reviews...