...Durgesh Pandey; Paul Gilmour Purpose The “metaverse” is the new buzzword. With the phenomenal growth of the metaverse comes accounting, taxation and jurisdictional challenges, which business and governments have yet to fully address. This paper aims to highlight and rationalise the lack...

... be contacted at: yang.lou18@student.xjtlu.edu.cn 19 07 2022 29 11 2022 11 01 2023 31 01 2023 © Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Conforming tax avoidance Cash BTD Nonconforming earnings management Taxation...

... Licensed re-use rights only Taxation Financial reporting Accounting Forensic accounting Financial accounting Since 1970, the subject of business combination was governed by the Accounting Principles Board (APB) No. 16[ 1 ]. In 2009, the Financial Accounting Standards Board (FASB) issued...

...). Following this development, taxation imposed on all income accruing in or derived from Malaysia or received in Malaysia from outside Malaysia in the year 1999 was waived. This tax waiver year period applied to all categories of taxpayers including individuals and companies, where the effect...

... that uses real tax cases where the non‐compliance with the Malaysian statues and tax laws are used as the measurement of the fraudulent financial reporting. © Emerald Group Publishing Limited 2010 Malaysia Fraud Financial reporting Taxation Auditing This paper is organized as follows...

... tax education be integrated into non‐accounting curriculum in higher education. We surveyed 450 working adults pursuing off‐campus non‐accounting program in one Malaysian public university. 190 usable responses were received. The survey found 64 per cent of the respondents were keen to learn taxation...

... per cent), paranoids (16 per cent) and technology laggards (4 per cent). This study provides timely and useful information for the tax authorities and has implications for tax administration and policy development. Taxation and Technology: Technology Readiness of Malaysian Tax Officers in Petaling...

... Financial literacy Taxation Malaysia ...