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Keywords: Political connections
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Journal Articles
Journal of Financial Crime (2022) 29 (1): 159–170.
Published: 10 June 2021
...Imen Khelil; Hichem Khlif; Ines Amara Purpose Given the interest in better understanding the economic effects of political connections and political corruption on auditor behavior, this paper aims to review empirical studies in the accounting and finance domain dealing with these topics. Design...
Journal Articles
Journal of Financial Crime (2020) 27 (1): 258–273.
Published: 10 February 2020
...Ayesha Ashraf; M. Kabir Hassan; Khurram Abbas; Qamar Uz Zaman Purpose This paper aims to examine the impact of general elections on the stock returns of the politically connected group affiliated firms of Pakistan. Design/methodology/approach This study uses the market model to assess...
Journal Articles
Journal of Financial Crime (2020) 27 (1): 155–171.
Published: 22 January 2020
...Hana Ajili; Hichem Khlif Purpose The purpose of this paper is to examine the association between political connections and tax avoidance in Islamic banking industry and to test whether joint audit affects this relationship. Design/methodology/approach Tax avoidance is measured using effective...
Journal Articles
Journal of Financial Crime (2019) 26 (4): 1203–1215.
Published: 07 October 2019
...Maria Teresa Bianchi; Patrícia Monteiro; Graça Azevedo; Jonas Oliveira; Rui Couto Viana; Manuel Castelo Branco Purpose This paper aims to examine the relation between firms’ political connections and corporate social responsibility (CSR) reporting in Portugal. The authors argue that in settings...
Journal Articles
Journal of Financial Crime (2019) 26 (2): 401–411.
Published: 01 April 2019
...Hichem Khlif; Ines Amara Purpose This paper aims to examine the association between political connections and tax evasion and test whether corruption level affects this relationship. Design/methodology/approach Tax evasion measure is based on Schneider et al. (2010 ), while country’s...

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